Regulatory Requirements - India Interstate Package Movement

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Sl No	List of destination State	Business to Consumer (B2C) or Consumer to Consumer (C2C)				Business to Business (B2B)
Sl No	List of destination State	Type of statutory Levy	Who is liable/ can pay statutory levy	Road permit /paperwork requirement (INR)	DOM paperwork exemption limit	Status of statutory Levy	Paperwork Requirement	State VAT website
1	Andhra Pradesh	Nil	-	Shipper Invoice	Nil	No Statutory levy is paid upfront.	CI + VAT Form x/600	www.apct.gov.in
2	Andaman & Nicobar	Nil	-	Shipper Invoice	Nil		Shipper Invoice	www.and.nic.in
3	Arunachal Pradesh	Entry Tax	Consignor	CI +DG -01 (TPT doc)	<10,000		CI + DG 01	www.arunachalpradesh.nic.in
4	Assam	Entry Tax	Consignor	CI+Form 62 (Manual-generated by COM TAX)	<20,000		CI + VAT Form 61	www.tax.assam.gov.in
5	Bihar	VAT	Consignor	CI+ Form D IX - on line	Nil		CI + VAT Form D IX	www.biharcommercialtax.in
6	Chandigarh	Nil	-	Shipper Invoice	Nil		Shipper Invoice	www.chandigarh.gov.in
7	Chattisgarh	Nil	-	Shipper Invoice	Nil		CI & Declaration from Cnee	www.comtax.cg.nic.in
8	Dadra & Nager Haveli	Nil	-	Shipper Invoice	Nil		Shipper Invoice	www.dnh.nic.in
9	Daman & Diu	Nil	-	Shipper Invoice	Nil		Shipper Invoice	www.daman.nic.in
10	Delhi	Nil	-	Shipper Invoice	Nil		CI + T2	www.dvat.gov.in
11	Goa	Nil	-	Shipper Invoice	Nil		Shipper Invoice	www.goacomtax.gov.in
12	Gujarat	Nil	-	CI + VAT Form 403(ONLINE)	Nil		CI + VAT Form 403	www.commercialtax.gujarat.gov.in
13	Haryana	Nil	-	Shipper Invoice	Nil		Shipper Invoice	www.haryanatax.com
14	Himachal Pradesh	Entry Tax	Consignor / Carrier	Shipper Invoice	Nil		Shipper Invoice	www.hptax.gov.in
15	Jammu & Kashmir	Entry Tax	Consignor / Carrier	Shipper Invoice	<5,000		CI + VAT From 65	www.jkcomtax.gov.in
16	Jharkhand	Nil	-	CI + VAT Form 502 (Manual-generated by COM TAX)	Nil		CI +VAT Form 504 G	www.jharkhandcomtax.gov.in
17	Karnataka	Nil	-	Invoice & Declaration	<10000		CI + e-Sugam	www.ctax.kar.nic.in
18	Kerala	Nil	-	CI + Form 16(ONLINE)+TRANSACTION SLIP+CNEE_ID	<5,000		Shipper Invoice	www.keralataxes.gov.in
19	Lakshadweep	Nil	-	Shipper Invoice	Nil		Shipper Invoice	www.lakshadweep.nic.in
20	Madhya Pradesh	Nil	-	CI+ VAT Form 50 online	Nil		CI + VAT Form 49 online	www.mptax.mp.gov.in
21	Maharashtra	Octroi/LBT	Consignor	Shipper Invoice	-		Shipper Invoice + LBT/Octroi	www.mahavat.gov.in
22	Manipur	Nil	-	CI + VAT Form 37 (Manual-generated by COM TAX)	Nil		CI + VAT Form 27	www.manipurvat.gov.in
23	Meghalaya	Nil	-	CI+ Special permit (Manual-generated by COM TAX)	Nil		CI + VAT Form 40	www.megvat.gov.in
24	Mizoram	Nil	-	CI + VAT Form 34 (Manual-generated by COM TAX)	Nil		CI+VAT From 33	www.zotax.nic.in
25	Nagaland	Nil		CI+ VAT Form 23 (Manual-generated by COM TAX)			CI+ VAT Form 23 (online)	www.nagalandtax.nic.in
26	Orissa	Advance Entry Tax Paid Receipt*	Consignor	Shipper Invoice+Form 402(ONLINE)	Nil		CI+ VAT Form 402 (online )	www.odishatax.gov.in
27	Pondicherry	Nil	-	Shipper Invoice	NA		Shipper Invoice	gst.puducherry.gov.in
28	Punjab	Entry Tax	Consignor	Shipper Invoice	Nil		Shipper Invoice	www.pextax.com
29	Rajasthan	Entry Tax	Consignor	CI + Declaration VAT FORM 47(ONLINE)	Nil		CI + VAT Form 47/47A ( online )	www.rajtax.gov.in
30	Sikkim	Nil	-	CI + VAT Form 26 (Manual-generated by COM TAX)	Nil		CI+ VAT From 25	www.sikkimtax.gov.in
31	Tamil Nadu	Nil	-	Shipper Invoice	Nil		Shipper Invoice	www.tnvat.gov.in
32	Telangana	Nil	-	Shipper Invoice	Nil		CI + VAT Form x/600	www.tgct.gov.in
33	Tripura	Nil		CI+ VAT Permit (Manual-generated by COM TAX)			CI+ VAT FROM XXIV	www.taxes.tripura.gov.in
34	Uttar Pradesh	Nil	-	CI + VAT Form 39 (Manual-generated by COM TAX)	Nil		CI +VAT e-sancharan	comtax.up.nic.in
35	Uttrakhand	Entry Tax*	Consignor	CI + Vat Form 17 (Manual-generated by COM TAX)	<5,000		CI + VAT Form 16	comtax.uk.gov.in
36	West Bengal	Entry Tax*	Consignor	Shipper Invoice + VAT Form 50A (ONLINE)	Nil		CI + VAT Form 50A	www.wbcomtax.nic.in

Important 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 in case of B2B and of shipper in case of B2C is mandatory
*Entry permit for ecomm shipment to Odisha and West Bengal is exempted but subject to Entry Tax.
VAT Form wherever applicable may be for select goods or select category of dealers. Pls visit the destination state VAT website for further detail
Declaration from consignee may be required in case of B2C / C2C movements as per the destination state requirement
Shipment to Arunachal Pradesh as gift or sample declared on Invoice upto the INR value 10,000 is allowed entry without Entry Tax. VAT form DG01 is filled up and signed by the carrier registered with VAT authority
Entry Tax on B2C shipments to Odisha & WB is applicable for online/e-comm movements only, VAT form is applicable for other B2C, B2B & C2C movements
Shipments can move to Tripura (AAG )by air without VAT Form and will be delivered after endorsement of VAT form from VAT authority by the consignee
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 .If Entry tax is applicable on the commodity is to be paid and VAT form to be arranged by the consignee before movement of shipment to Assam
Entry Tax is charged on selected commodity as listed under the destination state VAT website. Pls 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
Value threshold for Bihar and UP is under review by the respective VAT authoriies.
Kindly Consult your tax consultants for more details.