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:
|
e-Waybill
Form X To be applied for by:
|
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.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.