State-wise regulatory requirements for domestic shipment clearance across India. Ensure proper forms, permits, and documentation for hassle-free transit.
| # | State / UT | Inbound Form | Copies | Entry Tax | Outbound Form | Key Notes |
|---|---|---|---|---|---|---|
| 1 | Andhra Pradesh | Form X/600 | 2 (Inbound + Outbound) | No | Form X/600 | TIN of consignee is must on invoices. APST No required. |
| 2 | Andaman & Nicobar | NA | Nil | No | NA | — |
| 3 | Arunachal Pradesh | NA | Nil | Yes | NA | Entry tax applicable. |
| 4 | Assam | Form 61 (Commercial) / Form 62 (Non-Commercial) | Inbound 2, Outbound 1 | Yes | Form 63 | Forms valid 6 months from issue date. |
| 5 | Bihar | VAT Form D-IX | 2 (Incoming & Outgoing) | Yes | VAT Form D-X | Form not required if value < ₹10,000. Entry tax applicable. |
| 6 | Chandigarh | NA | Nil | No | NA | No specific requirement. |
| 7 | Chhattisgarh | Form 60 | 3 | No | — | Form 60 required for non-commercial shipments. |
| 8 | Dadra & Nagar Haveli | NA | Nil | No | — | — |
| 9 | Daman & Diu | NA | Nil | No | — | — |
| 10 | Delhi | NA | Nil | No | — | — |
| 11 | Goa | NA | Nil | No | — | — |
| 12 | Gujarat | Form 403 | 3 (Incoming & Outgoing) | No | Form 402 | Octroi not applicable. |
| 13 | Haryana | Form 38 | 1 | No | Form 38 | Form not required if value < ₹25,000. |
| 14 | Himachal Pradesh | HP Permit-26 | 2 | Yes | HP Permit-26 | Permit generated at barrier. Valid 30 days. |
| 15 | Jammu & Kashmir | VAT Form 65 | 2 | Yes | NA | Form not required if value < ₹5,000. |
| 16 | Jharkhand | JVAT 504G | 2 | No | JVAT 504B | TIN & PAN required. JVAT 504P for value ≥ ₹50,000. |
| 17 | Karnataka | E-Sugam | 2 (Unique No required) | Yes | E-Sugam | Valid 2–10 days based on distance. Entry tax on select items. |
| 18 | Kerala | Form 16 | 2 | No | Form 15/27B | TIN & CST of shipper required for outbound. |
| 19 | Lakshadweep | NA | Nil | No | NA | — |
| 20 | Madhya Pradesh | Form 49 (Commercial) / Form 50 (Personal) | 2 | Yes | NA | Rail shipments require Form 60 instead. |
| 21 | Maharashtra | NA | Nil | No | NA | Octroi applicable in select zones. |
| 22 | Manipur | ST-35 (Commercial) / ST-37 (Non-Commercial) | 2 (Inbound + Outbound) | No | ST-36 | Permit endorsed at border check post. |
| 23 | Meghalaya | VAT Form 40 | Inbound 2, Outbound 1 | No | VAT Form 37 | Valid 90 days. Special permit 60 days for non-registered. |
| 24 | Mizoram | VAT Form 33/34 | 2 | No | — | Valid max 90 days. Form 34 for personal shipments. |
| 25 | Nagaland | Form XVI | 3 | No | — | Permit endorsed at border check post. |
| 26 | Odisha | Form 402 | 2 (Incoming & Outgoing) | Yes | Form 402 | Form 402A for unregistered dealers. Entry tax applicable. |
| 27 | Puducherry | NA | Nil | No | NA | — |
| 28 | Punjab | NA | Nil | Yes | NA | TIN of consignee must be on invoice. |
| 29 | Rajasthan | VAT Form 47 | 2 (Inbound + Outbound) | Yes | VAT Form 49 | Forms valid 2 years. Penalty 30% if missing. |
| 30 | Sikkim | VAT Form 25 | 3 | No | NA | Valid 6 months. Incoming form (Red, Yellow, White). |
| 31 | Tamil Nadu | NA | 3 (Outbound) | No | Form JJ | TIN of Consignor/Consignee is must. |
| 32 | Tripura | VAT Form XXVI | Inbound 3, Outbound 2 | No | Form 27 | Air shipments can move without permit; endorsed at delivery. |
| 33 | Uttar Pradesh | Form 38 (Commercial) / Form 39 (Non-Commercial) | 2 | No | NA | Penalty up to 40% for undervalued goods. |
| 34 | Uttarakhand | Form 16 (Commercial) / Form 17 (Non-Commercial) | 2 | No | NA | No form required for value ≤ ₹5,000. Valid 1 month. |
| 35 | West Bengal | VAT Form 50A (Electronic) | 2 (Part I & II) | No | VAT Form 51 | Electronic process. Valid 1 month, can be revalidated. |