SKP Group
SKP GST Update
GST implementation – Abolition of check posts and alternative Waybill requirements

With the implementation of GST and in order to smoothen the transportation of goods for interstate transactions, 20 States and 2 Union territories have abolished the check post system, while 8 states are in the process of abolishing their check post systems.
 
It was provided in the e-Waybill Rules that until such time the rules are finalised, individual states may specify, by way of notification, the documents that the person in charge of carrying any consignment of goods shall carry while the goods are in movement or in-transit storage.
 
In light of these developments, following are the key, state-wise requirements for making interstate movement of goods.
 
Details of all-India road permits/e-Waybills for incoming or outgoing movements of goods from different states and union territories
  State/Union Territory Key form/declaration for inward movement of goods Key form/declaration for outward movement of goods Documents required to be carried along with goods
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:
  1. Consignee
  2. A dealer (either consignor or consignee – as the case may be) transporting goods.
e-Waybill Form X
To be applied for by:
  1. Consignee
  2. 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 
SKP's comments
  • In view of the rapid developments on the waybill requirements, it is necessary that the businesses track the state wise updates to ensure that the inter-state movement is not affected.
  • Given the inherent confusion prevalent in the initial stages of the GST launch, the government needs to prescribe standardised waybills requirements.
SKP
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This update contains general information which is provided on an “as is” basis without warranties of any kind, express or implied and is not intended to address any particular situation. The information contained herein may not be comprehensive and should not be construed as specific advice or opinion. This update should not be substituted for any professional advice or service, and it should not be acted or relied upon or used as a basis for any decision or action that may affect you or your business. It is also expressly clarified that this update is not intended to be a form of solicitation or invitation or advertisement to create any adviser-client relationship.

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