Reference Guide For Sales Tax & Other Levies | AS ON 1ST OF JAN' 2010 | ||||
---|---|---|---|---|---|
1. | ANDHRA PRADESH | INVOICE | NO | NO | VAT FORM 10 OR 600 |
2. | ANDAMAN & NICOBAR ISLANDS | INVOICE | NO | YES(4%) | |
3. | ARUNACHAL PRADESH | FORM - F 07 & INVOICE | Tax Applicable | NO | NO |
4. | ASSAM | FORM - 62 (PERSONAL USE & CAPITAL GOODS), FORM 24 (FOR SALE) & INVOICE | NO | NO | VAT FORM 63 |
5. | BIHAR | FORM D - 9 & INVOICE | No | No | VAT FORM -D-10 |
6. | CHANDIGARH | INVOICE | YES(4%) | No | |
7. | CHHATTISGARH | FORM - 59A & INVOICE | No | No | |
8. | DADRA & NAGAR HAVELI | INVOICE | NO | NO | |
9. | DAMAN & DIU | INVOICE | NO | NO | |
10. | DELHI | INVOICE | NO | NO | |
11. | GOA | INVOICE | NO | NO | |
12. | GUJARAT | INVOICE | NO | NO | FORM - 402 |
13. | HARYANA | FORM F - 38 (for value more than Rs.24,500/-) | NO | NO | FORM F- 38 (for value more than Rs.24,500/-) |
14. | HIMACHAL PRADESH | INVOICE with Entry Form which is filled at Barrier | NO | NO | |
15. | JAMMU & KASHMIR | FORM 65 for value Rs. 5,000/- and above | NO | NO | FORM - 65 |
16. | JHARKHAND | FORM 28A (No form required if value less than Rs. 5,000/-) | NO | NO | FORM - 28B |
17. | KARNATAKA | INVOICE | NO | NO | FORM - 505 / 515 |
18. | KERALA | INVOICE FOR REGISTERED FIRM, FORM 16 & INVOICE FOR INDIVIDUAL, FORM 15 & INVOICE IN CASE OF STOCK TRANSFER | NO | NO | FORM - 27B AND INVOICE. Declaration is must for all the parcel shipments |
19. | LAKSHADWEEP | INVOICE | NO | NO | |
20. | MADHYA PRADESH | FORM - 49A & INVOICE | NO | NO | |
21. | MAHARASHTRA | INVOICE | NO | YES | |
22. | MANIPUR | FORM 27 & INVOICE | NO | NO | |
23. | MEGHALAYA | FORM - 40 & INVOICE | NO | NO | |
24. | MIZORAM (AIZAWL) | FORM - 33 & INVOICE | NO | NO | |
25. | NAGALAND | FORM - 23 & INVOICE | NO | NO | FORM - 24 |
26. | ORISSA | FORM - 32 & INVOICE | YES | NO | FORM - 31 |
27. | PONDICHERRY | INVOICE | NO | NO | |
28. | PUNJAB | INVOICE & Entry Form which is filled at Barrier | # YES ( 4%) | YES | |
29. | RAJASTHAN | FORM - 47 & INVOICE | YES | NO | FORM - 49 |
30. | SIKKIM | FORM - 25 & INVOICE | NO | NO | |
31. | TAMIL NADU | INVOICE | NO | NO | JJ FORM |
32. | TRIIPURA | FORM - 24 & INVOICE | NO | NO | |
33. | UTTAR PRADESH | FORM 31 - FOR REGISTERED FIRM, FORM 32 - FOR INDIVIDUAL & INVOICE | NO | NO | |
34. | UTTARANCHAL | FORM 16 - FOR REGISTERED FIRM, FORM 17 - FOR INDIVIDUAL & INVOICE | NO | NO | |
35. | WEST BENGAL | FORM - 50 & INVOICE | NO | NO | FORM - 51 |
INVOICE :- Minimum 3 Original copies with SHIPPER / CONSIGNEE TIN / CST & VAT Regn. No. alongwith the Value of the shipment compulsorily printed on the invoice.
Entry Tax is applicable in case the consignee is not a registered dealer and has bought the goods directly from a supplier located outside the state for personal use.
#: - Entry Tax at Chandigarh & Punjab will be applicable on Cotton, Yarn, Steel, Rubber, Chemicals and Scrap items.
UTTAR PRADESH :- For any transactions done within the state, only OC stamp is required. For imported item got into UP, Form 49 & OC stamp is required.