Domestic Paper Work Requirements For Interstate Movements With Respect To GST
Sl No |
List of destination State |
Check Post Status |
Statutory requirement as per notifications of State Government |
1 |
Andaman and Nicobar Islands |
No Check Post |
GST Invoice / Delivery Challan + Waybill |
2 |
Andhra Pradesh |
Abolished |
*E-waybill + GST Invoice / Delivery Challan |
3 |
Arunachal Pradesh |
Abolished |
GST Invoice / Delivery Challan + Waybill |
4 |
Assam |
In Operation |
*Inward waybill + Tax Invoice / Delivery Challan |
5 |
Bihar |
Abolished |
E-waybill + GST Invoice / Delivery Challan |
6 |
Chandigarh |
No Check Post |
GST Invoice / Delivery Challan + Waybill |
7 |
Chhattisgarh |
No Check Post |
GST Invoice / Delivery Challan + Waybill |
8 |
Daman and Diu |
In Operation |
GST Invoice / Delivery Challan + Waybill |
9 |
Delhi |
No Check Post |
GST Invoice / Delivery Challan + Waybill |
10 |
Goa |
No Check Post |
GST Invoice / Delivery Challan + Waybill |
11 |
Gujarat |
In Operation |
FORM 402 & FORM 403 + Tax Invoice / Delivery Challan |
12 |
Haryana |
No Check Post |
GST Invoice / Delivery Challan + Waybill |
13 |
Himachal Pradesh |
In Operation |
Form-XXVI-A + GST Invoice / Delivery Challan |
14 |
Jammu and Kashmir |
In Operation |
FORM 65 or ENTRY TAX Invoice + WAYBILL |
15 |
Jharkhand |
Abolished |
GST Invoice / Delivery Challan + Waybill |
16 |
Karnataka |
Abolished |
Esugum + GST Invoice / Delivery Challan |
17 |
Kerala |
In Operation |
E consignment Declaration + Tax Invoice / Delivery Challan |
18 |
Lakshadweep |
No Check Post |
GST Invoice / Delivery Challan + Waybill |
19 |
Madhya Pradesh |
Abolished |
GST Invoice / Delivery Challan + Waybill |
20 |
Manipur |
In Operation |
FORM 27 or Special Permit from Sales Tax Dept. |
21 |
Meghalaya |
In Operation |
FORM 40 or Special Permit from Sales Tax Dept. |
22 |
Mizoram |
In Operation |
FORM 33 or Special Permit from Sales Tax Dept. |
23 |
Nagaland |
In Operation |
FORM 23 or Special Permit from Sales Tax Dept. |
24 |
Orissa |
Abolished |
GST Invoice / Delivery Challan + Waybill |
25 |
Pondicherry |
No Check Post |
GST Invoice / Delivery Challan + Waybill |
26 |
Punjab |
In Operation |
GST Invoice / Delivery Challan + Waybill |
27 |
Sikkim |
In Operation |
FORM 25 or Special Permit from Sales Tax Dept. |
28 |
Tamil Nadu |
Abolished |
GST Invoice / Delivery Challan + Waybill |
29 |
Tripura |
In Operation |
FORM XXVI or Special Permit from Sales Tax Dept. |
30 |
Uttar Pradesh |
No Check Post |
GST Invoice / Delivery Challan + Waybill |
31 |
Uttaranchal |
Abolished |
GST Invoice / Delivery Challan + Waybill |
32 |
West Bengal |
Abolished |
E-waybill + GST Invoice / Delivery Challan |
33 |
Dadra and Nagar Haveli |
In Operation |
GST Invoice / Delivery Challan + Waybill |
34 |
Maharashtra (LBT) |
No Check Post |
GST Invoice / Delivery Challan + Waybill |
35 |
Mumbai (OCTROI) |
Abolished |
GST Invoice / Delivery Challan + Waybill |
36 |
Rajasthan |
No Check Post |
GST Invoice / Delivery Challan + Waybill |
37 |
Telangana |
Abolished |
GST Invoice / Delivery Challan + Waybill |
Important Note:
- Entry Tax & Octroi has been abolished with effect from 1st July 2017
- Statutory requirement marked with *, will be introduced soon by the State Government and till then GST Invoice + Waybill
- Transit Pass process has been abolished by all States except Bihar
- For the highlighted States, we await further update
- GST Invoices / Delivery Challan should carry the GSTIN numbers of the Customer
- CST/VAT Invoices of June 2017 could not be accepted for carriage.