Taxes for Ecommerce Shipping

Published on January 2017 | Categories: Documents | Downloads: 24 | Comments: 0 | Views: 221
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Content

List of Sales Tax Forms and other forms required for eCommerce shipping.
Who is liable/
Road permit
can pay
/paperwork
statutory 
requirement
levy

Domestic
paperwork
exemption limit
(INR)

State VAT website

Nil

-

Shipper Invoice

Nil

www.apcommercialtaxes.gov.in

Nil

-

Shipper Invoice

Nil

www.and.nic.in

3 Arunachal Pradesh Entry Tax

Consignee

CI +DG -01 (TPT doc)

<10,000

www.arunachalpradesh.nic.in

4 Assam

Entry Tax

Consignee

<20,000

www.taxassam.co.in

5 Bihar

VAT

Consignee

CI + Form 62
CI + Form D    IXOnline

Nil

www.biharcommercialtax.gov.in

6 Chandigarh

Nil

Nil

Shipper Invoice

Nil

www.chandigarh.gov.in

7 Chhattisgarh

Nil

Nil

Shipper Invoice

Nil

www.comtax.cg.nic.in

Nil

Nil

Shipper Invoice

Nil

www.dnh.nic.in

Nil
Nil

Nil
Nil

Shipper Invoice
Shipper Invoice

Nil
Nil

www.daman.nic.in
www.dvat.gov.in

11 Goa

Nil

Nil

Shipper Invoice

Nil

www.goacomtax.gov.in

12 Gujarat

Nil

Nil

CI + Form 403

Nil

www.commercialtax.gujarat.gov.in

13 Haryana

Nil

Nil

Shipper Invoice

Nil

www.haryanatax.com

Consignee /
Carrier

Shipper Invoice

Nil

www.hptax.nic.in

Type of
List of
statutory   
destination State
Levy

S No

1 Andhra Pradesh
2

Andaman &
Nicobar

Dadra & Nager
Haveli
9 Daman & Diu
10 Delhi
8

14 Himachal Pradesh Entry Tax

15 Jammu & Kashmir

Entry Tax

Consignee /
Carrier

Shipper Invoice

<5,000

www.jkcomtax.nic.in

16 Jharkhand

Nil

Nil

CI + Form 502

Nil

www.jharkhandcomtax.gov.in

17 Karnataka

Nil

Nil

Invoice & Declaration

Nil

www.ctax.kar.nic.in

18 Kerala

Nil

Nil

CI + Form 16

<5,000

www.keralataxes.org

19 Lakshadweep

Nil

Nil

Shipper Invoice

Nil

www.lakshadweep.nic.in

20 Madhya Pradesh

Nil

Nil

Nil

https://mptax.mp.gov.in/

21 Maharashtra

Octroi

Carrier

CI+ VAT Form 50Online
Nil

<150

mahavat.gov.in

22 Manipur

Nil

Nil

CI+ VAT Form 37

Nil

http://www.manipurvat.gov.in/

23 Meghalaya

VAT Form 40

Nil

CI+ Special Permit

Nil

www.megvat.nic.in

24 Mizoram

Nil

Nil

CI+ VAT Form 34

Nil

www.mizoram.nic.in

25 Nagaland

Nil

Nil

CI+ VAT Form 23

Nil

www.nagaland.nic.in

26 Orissa

Entry Tax*

Consignee

Shipper Invoice

Nil

www.orissatax.gov.in

27 Pondicherry

-

Nil

Shipper Invoice

Nil

www.gst.puducherry.gov.in

28 Punjab
29 Rajasthan

Entry Tax*
Entry Tax*

Nil
Consignee

Shipper Invoice
CI + Declaration

Nil
Nil

www.pextax.com
www.rajtax.gov.in

30 Sikkim

Nil

Nil

CI + VAT 26

Nil

www.sikkimtax.gov.in

31 Tamil    Nadu
32 Tripura

Nil
Nil

Nil
Nil

Shipper Invoice
CI    + VAT permit

Nil
Nil

www.tnvat.gov.in
www.tnvat.gov.in

33 Telangana

Nil

Nil

Shipper Invoice

Nil

www.telanganavat.com

34 Uttar Pradesh

Nil

Nil

CI + VAT Form 39

Nil

comtax.up.nic.in/

35 Uttrakhand

Nil

Nil

CI + Vat Form 17

<5,000

http://www.gov.ua.nic.in/

36 West Bengal

Entry Tax*

Carrier

Nil

wbcomtax.nic.in

Shipper Invoice
Notations
CI : Customer Invoice

Points
to
Note:
Intra India movements of the commodities in exemption list of VAT & Entry Tax regulations of the destination state are not subject to any
VAT form under B2C & B2B Movements TIN number of shipper & Consignee on shipping invoice is must in case of B2B movements.

• TIN number of shipper on the shipping invoice is must in case of e B2C movements
• Declaration from consignee may be required in case of B2C / C2C movements as per the destination state requirement

Shipment to Assam – VAT Form not required for B2C movement into Assam for Qty not be exceeding 01 pc, 01 Dozen, 5kg, 5 meters as per
the unit measurement practice Entry Tax is charged on selected commodity as listed under the destination state VAT website. Please log on
the respective state website before pickup under B2C movement,Mis-declaration may result in fine penalty / seizure of goods

• Regulatory requirement are same for surface and air mode unless specified otherwise in the destination state VAT regulations.
• In most state VAT regulations w.r.t. to e-commerce and personal shipments (B2C & C2C) are not clearly defined, therefore, state boarder
clearance is subject to the discretion of the concerned check post VAT officers.
When to use these forms ?

From the above mentioned table find the state in which you want to ship the product cross check the form and download the form in the link mentioned in the
sales tax column and fill the same manually and handover the same to the pick up person who comes at your door step .The courier company will use the
same for the clearance at various restricted levels to get the shipment cleared and the shipments gets delivered smoothly.

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