1 |
Andaman and Nicobar Islands |
No check post |
No check post |
Tax invoice/ delivery challan |
2 |
Andhra Pradesh |
Yet to be confirmed |
Yet to be confirmed |
Tax invoice/ delivery challan |
3 |
Arunachal Pradesh |
Abolished |
Abolished |
Tax invoice/ delivery challan |
4 |
Assam |
Yet to be confirmed |
Yet to be confirmed |
Tax invoice/ delivery challan |
5 |
Bihar |
e-Waybill Form IX
To be applied for by:
- Consignee
- A dealer (either consignor or consignee – as the case may be) transporting goods.
|
e-Waybill Form X
To be applied for by:
- Consignee
- A dealer (either consignor or consignee – as the case may be) transporting goods.
|
e-Waybill + tax invoice/delivery challan |
6 |
Chandigarh |
No check post |
No check post |
Tax invoice/ delivery challan |
7 |
Chhattisgarh |
No check post |
No check post |
Tax invoice/ delivery challan |
8 |
Dadra and Nagar Haveli |
Yet to be confirmed |
Yet to be confirmed |
Tax invoice/ delivery challan |
9 |
Daman and Diu |
Yet to be confirmed |
Yet to be confirmed |
Tax invoice/ delivery challan |
10 |
Delhi |
Yet to be confirmed |
Yet to be confirmed |
Tax invoice/ delivery challan |
11 |
Goa |
No check post |
No check post |
Tax invoice/ delivery challan |
12 |
Gujarat |
Form 403
To be applied for by the consignee |
Form 402
To be applied for by the consignor |
e-Waybill + tax invoice/delivery challan |
13 |
Haryana |
No check post |
No check post |
Tax invoice/ delivery challan |
14 |
Himachal Pradesh |
Form VAT XXVI - Delivery Note and Form VAT XXVIA - Declaration
(registered dealers to obtain and file the declaration online)
To be applied for by the consignee |
Form VAT XXVI – Delivery Note and Form VAT XXVIA - Declaration
(registered dealers to obtain and file the declaration online)
To be applied for by the consignor |
e-Waybill + tax invoice/delivery challan |
15 |
Jammu and Kashmir |
Yet to be confirmed |
Yet to be confirmed |
Form 65 or entry tax invoice + Bill Date of Entry (BDE)/Airway Bill (AWB) (further clarity awaited) |
16 |
Jharkhand |
Abolished |
Abolished |
Tax invoice/ delivery challan |
17 |
Karnataka |
e-Waybill/m-Waybill
To be applied for by the consignee for the consignment of specified goods exceeding the value of INR 50,000 |
Not specified |
e-Waybill + tax invoice/delivery challan |
18 |
Kerala |
Yet to be confirmed |
Yet to be confirmed |
e-Consignment declaration + tax invoice/delivery challan |
19 |
Lakshadweep |
No check post |
No check post |
Tax invoice/ delivery challan |
20 |
Madhya Pradesh |
Abolished |
Abolished |
Tax invoice/ delivery challan |
21 |
Maharashtra |
No check post |
No check post |
Tax invoice/ delivery challan |
22 |
Manipur |
Yet to be confirmed |
Yet to be confirmed |
Form 27 or special permit from the Sales Tax Department (further clarity awaited) |
23 |
Meghalaya |
Yet to be confirmed |
Yet to be confirmed |
Form 40 or special permit from the Sales Tax Department (further clarity awaited) |
24 |
Mizoram |
Yet to be confirmed |
Yet to be confirmed |
Form 33 or special permit from the Sales Tax Department (further clarity awaited) |
25 |
Nagaland |
Yet to be confirmed |
Yet to be confirmed |
Form 23 or special permit from the Sales Tax Department (further clarity awaited) |
26 |
Orissa |
Abolished |
Abolished |
Tax invoice/ delivery challan |
27 |
Puducherry |
No check post |
No check post |
Tax invoice/ delivery challan |
28 |
Punjab |
Yet to be confirmed |
Yet to be confirmed |
Tax invoice/ delivery challan |
29 |
Rajasthan |
Yet to be confirmed |
Yet to be confirmed |
Tax invoice/ delivery challan |
30 |
Sikkim |
Yet to be confirmed |
Yet to be confirmed |
Form 25 or special permit from the Sales Tax Department (further clarity awaited) |
31 |
Tamil Nadu |
Abolished |
Abolished |
Tax invoice/ delivery challan |
32 |
Telangana |
Abolished |
Abolished |
Tax invoice/ delivery challan |
33 |
Tripura |
Yet to be confirmed |
Yet to be confirmed |
Form XXVI or special permit from the Sales Tax Department (further clarity awaited) |
34 |
Uttar Pradesh |
Abolished |
Abolished |
Tax invoice/ delivery challan |
35 |
Uttarakhand |
Abolished |
Abolished |
Tax invoice/ delivery challan |
36 |
West Bengal |
Form 50 (in case of manual) and Form 50A (in case of online for registered dealers)
To be applied for by the consignee |
Form 51
To be applied for by the consignor |
e-Waybill + tax invoice/delivery challan |