Invoice
	Minimum of two copies of an Invoice is required (1 Original + 1 copy). Invoices are to be type written Or computer printed and overwriting of the value is not allowed. An invoice issued by the consignor is treated as valid only when it is duly signed and stamped by the designated authorized signatory of the consignor
	Sales Tax Numbers
	All invoices must have both, sender’s as well as recipient’s Sales Tax numbers printed on the face of the Invoice. These numbers are often referred as CST No Or TIN No Or LST No. In the absence of Central Sales Tax number of consignee 10% ST is applicable in select states. Wherever applicable the same must appear on the invoice. In states where VAT is implemented, TIN number in place of LST No. is mandatory.

STATE WISE SALES TAX GUIDE
#	State	Sender Invoices with ST & CST	Receiver			Inbound Doc's / Forms	Outbound Doc's / Forms	Exempted Items / Remarks	Entry tax	Octroi
		No's Printed	CST	LST	TIN
1	Andhra Pradesh	2	A	A	A	X	X		NO	NO
2	Andman & Nicobar	2	A	A	A	NA	NA		NO	NO
3	Arunachal Pradesh	2	A	A	A	NA	NA		YES	NO
4	Assam Guwahati	3	A	A	NA	61	63	Form-62 for personal shipments	YES	NO
5	Bihar	2	A	A	A	D9	D10	up to Rs. 5,000/- Form-D9 not required	NO	NO
6	Chandigrah	2	A	A	A	NA	NA		NO	NO
7	Chhattisgarh	2	A	A	A	NA	NA		NO	NO
8	Delhi	2	A	A	A	NA	NA		NO	NO
9	Goa	3	A	A	A	NA	NA		NO	NO
10	Gujarat	2	A	A	A	403	402		NO	NO
11	Haryana	2	A	A	A	38	38	up to Rs. 25,000/- Form-38 not required	NO	NO
12	Himachal Pradesh	2	A	A	A	26	NA	up to Rs. 5,000/- Form-26 not required	NO	NO**
13	Jammu & Kashmir	2	A	A	A	65	NA		YES	NO**
14	Jharkhand	2	A	A	A	JVAT 504G	JVAT 504B		YES	NO
15	Karnataka	2	A	A	A	NA	VAT 505/515	VAT form required for stock transfers / repairs	NO	NO
16	Kerala	3	A	A	A	16	NA		YES	NO
17	Lakshdweep	2	A	A	A	NA	NA		NO	NO
18	Madhya Pradesh	2	A	A	A	49/50	NA	Form-50 for personal shipments	NO	NO
19	Maharashtra	2	A	A	A	NA	NA		NO	YES
20	Manipur	3	A	A	NA	35	36	Form-37 for personal shipments	YES	NO
21	Meghalaya	2	A	A	A	40	37		NO	NO
22	Mizoram	2	A	A	A	33	NA		NO	NO
23	Nagaland	3	A	A	A	16	NA		NO	NO
24	Orissa	3	A	A	A	32	32	Form-402 for unregistered customers and entry tax applicable	NO	NO
25	Pondicherry	2	A	A	A	NA	NA		NO	NO
26	Punjab	2	A	A	A	NA	NA		NO	NO
27	Rajasthan	2	A	A	A	47	49		YES	NO
28	Sikkim	3	A	A	A	25	NA		NO	NO
29	Tamil Nadu	3	A	A	A	NA	JJ		NO	NO
30	Tripura	3	A	A	A	24	NA		NO	NO
31	Union Territory- Daman Dadra Nagar Havelli	2	A	A	A	NA	NA		NO	NO
32	Uttar Pradesh	2	A	A	A	31/38	NA	Form-39 for personal shipments	NO	NO
33	Uttarakhand	2	A	A	A	16 or 17	NA		NO	NO
34	West Bengal	3	A	A	A	50	51		NO	NO
NOTE : CST / LST . No's & TIN of Receiver is Mandatory * Entry tax is applicable in case of Non -commercial transaction when the receiver import the goods directly from a supplier located outside the state for self-consumption and not for re-sale (applicable only on certain specified items in Jammu & Kashmir, Punjab & Kerala) ** Toll Tax / Road tax applicable ** Only applicable in case of stock transfer or Non-commercial transaction by a registratred dealer. Exempted items for all over India. (Without Way bill or VAT Form )