Sale Tax Forms

List of Sales Tax Forms and other forms required for eCommerce shipping.

NotationsCI : Customer InvoicePoints 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.
S NoList of destination StateType of statutory    LevyWho is liable/ can pay statutory  levyRoad permit /paperwork requirementDomestic paperwork exemption limit (INR)State VAT website
1Andhra PradeshNilShipper
2Andaman & NicobarNilShipper
3Arunachal PradeshEntry TaxConsigneeShipper Invoice<10,
4AssamEntry TaxConsigneeShipper Invoice & Form
5BiharEntry TaxCarrierShipper Invoice & Form D IX (online)<
8Dadra & Nager HaveliNilNilShipper
9Daman & DiuNilNilShipper
12GujaratEntry TaxEcom ShipperShipper Invoice & Vat form 403 (online)
14Himachal PradeshEntry TaxConsignee / CarrierShipper
15Jammu & KashmirEntry TaxConsignee / CarrierShipper Invoice<5,
16JharkhandNilNilShipper Invoice & Vat Form 503 (Manual)
17KarnatakaNilNilShipper Invoice & Consignee
18KeralaNilNilShipper Invoice & Vat Form 16 (Manual/Online)<5,
20Madhya PradeshNilNilShipper invoice & Vat Form 50 (Online)Nil
21MaharashtraOctroi or LBTCarrierShipper Invoice<
22ManipurNilNilShipper Invoice & VAT Form 37 (Manual)Nil
23MeghalayaNilNilShipper Invoice & Special
24MizoramNilNilShipper Invoice & Vat Form 34 (Manual)
25NagalandNilNilShipper Invoice & Vat Form 23 (Manual)
26OrissaEntry Tax*CarrierShipper Invoice & Vat form
28PunjabEntry FeeCarrierShipper Invoice & Carrier Entry Form (online)
29RajasthanEntry Tax*ConsigneeShipper Invoice & Consignee
30SikkimNilNilShipper Invoice & Special Permit (Manual)
31Tamil    NaduNilNilShipper
32TripuraNilNilShipper invoice & Vat Permit (Manual)
34Uttar PradeshNilNilShipper Invoice & Vat Form
35UttrakhandEntry TaxCarrierShipper Invoice & Vat Form 17Nil
36West BengalEntry Tax*CarrierShipper Invoice & Vat Form 50/