Road Permit

Roads permits which are also called way bills are issued by the purchasing delears to selling dealers to bring the material inside some of the states e.g. VAT 65 in J & K , ST-38 Haryana , ST -31 in UP, VAT-47 in Rajasthan , FORM -50 in West Bengal , D IX in Bihar and so on. Road permit validity 6 month for issue date.

Without Road Permit the goods entering into the states liable for penalty under the respective state laws .

SL.NO.	STATE	NO. of Invoices Requiredfor BKG a C/ment	Type of Required Permit / Way bill	OCTROI APPLICABLE OR/NOT	OTHER INFORMATION
1	ANDHRA PRADESH	3 Copies	Required (Cir No. 2332 Dt. 16.10.2002)	No	ST Form 10 required for Incoming & Out going materials Transit pass ( Bahati ) required for other states materials
2	ASSAM	3 Copies	ST Form 24	No	For Govt. goods Form 14 require
3	ARUNACHAL PRADESH	3 Copies	Not Required	No
4	BIHAR	3 Copies	Bihar Road Permit 28 B	No	If material value less than 10000/- Form 28 B not required Central Govt & House Hold material Form ' D' Required
5	CHANDIGARH	3 Copies	Not Required	No
6	CHATTISGARH	2 Copies	ST Form 59 A	No	For Govt. party not required
7	DELHI	3 Copies	Not Required	No
8	GOA	2 Copies	Not Required	No
9	GUJARAT	3 Copies	ST Form 45	Yes	for Incoming - Form Not required
10	HARYANA	3 Copies	ST Form 38	No
11	HIMACHAL PRADESH	3 Copies	ST Form 26	No
12	JHARKHAND	2 Copies	Jharkhand Road Permit 28 B	No	If material value less than 5000/- Form 28 B not required Central Govt & House Hold material Form ' D' Required
13	KARNATAKA	3 Copies	Not Required	No	If Vehicle crossing to other states through Karnataka then Transit Pass to be issued at entry checkpost and to be surrendered within the time at the exit checkpost
14	KERALA	3 Copies	Not Required	Entry Tax	Entry Tax for specified items (Cir No. 2366 Dt. 27.12.2002)
15	MADHYA PRADESH	3 Copies	ST Forn 75	No	Materials for other states and passing through MP ST form 85 required. If personal/House Hold materials ST Form 86 required
16	MAHARASHTRA	3 Copies	Not Required	Yes	Value of material is must for Repairable/Returnable goods
17	MANIPUR	3 Copies	ST Form 35	No
18	MEGHALAYA	3 Copies	ST Form 14	No
19	ORISSA	3 Copies	Way Bill 32 R' Required	Entry Tax
20	PONDICHERRY	3 Copies	ST Form 20	No	Pondichery state permit required for Mahe in Kerala & Yanam in A.P.
21	PUNJAB	3 Copies	ST Form 36	Yes	ST Forms required if value of Goods Rs.10000 & above
22	RAJASTHAN	3 Copies	ST Form 18A	No	ST Form 18 Required for Govt party Transit pass ( Bahati ) required for other states materials
23	TAMILNADU	3 Copies	ST Form 20	No
24	TRIPURA	3 Copies	ST Form 47	No
25	UTTAR PRADESH	3 Copies	U.P ST Form 31	No	For Defence,Govt party and Tax exempted Customers U.P. ST Form 32 required Transit pass ( Bahati ) required for other states materials
26	UTTARANCHAL	2 Copies	UTTRANCHAL ST Form 31	No	For Defence,Govt party and Tax exempted Customers Uttranchal ST Form 32 required Transit pass ( Bahati ) required for other states materials
27	WEST BENGAL	3 Copies	ST Form 42	No	Transit pass required for other states R.C.Copy of ST of Consignor party Required

Note

• FOR ALL STATES CONSIGNEE PARTY'S " ST & CST " NUMBER IS COMPULSORY
• 10 % or 14 % CST applicable only for own used materials. For sales, the receiving party must have local sales Registration certificate. The precentage of Tax may varies product to product and as per local surcharges of each state. i.e. In Karnataka 5 % cases will be levied on the Tax.
• For A.P, Kerala, Punjap & H.P. ST form will be issued by entry check post, not by the Consignee and the same will be filled by the driver/agent at the check post. But Consignee's ST & CST Nos. are must.
• Movement of material in between interstate Bihar & Jharkhand no PERMIT is required. ST form 28 B are different for Bihar & Jharkhand.
• In karnataka form 39 will be issued by the Consignor for specified goods like Iron, Steel, Rejected/Repaired, re-conditioned and stock transfers etc. at the time of the booking. CST & KST Number of Consignee is must in Consignment Notes & Invoice copy for all Incoming Materials

 Source : Roadwaysindia.com

Annual Excise Returns

ER-4, ER-5, ER-6 and ER-7 returns are to be filed by the assessee in addition to the ER-1/ER-3 which is regularly filed by the assessee registered under the Central Excise. However ER-4,ER-5 and ER-6 are to be filed by the certain specified assessee only.

Provision for filing of the ER-4, ER-5, ER-6 and ER-7 returns

• ER-4 - As per the rule 12(2)(a) of the Central Excise Rules, ER-4 should be filed by the assessee paying excise duty of ₹ 1 crore or more per annum either through PLA or Cenvat or both together and the return is annual return. This return is Annual Financial Information Statement. Due date for it is November 30 of the subsequent year. For instance, for the FY 2013-14 the due date would be 30th November 2014.
• ER-5 - As per 9A(1) and 9A(2) of Cenvat Credit Rules, the return should be filed by the assessee paying duty of ₹ 1 crore or more per annum either through PLA or Cenvat or both together and the products of the assessee fall under excise chapter 22, 28, 29, 30, 32, 33, 34, 38, 39, 40, 48, 72, 73, 74, 76, 84, 85, 87, 90 and 94. In this return, the details of the principle inputs used by the manufacturer for manufacture of finished products shall be provided. Due date for filing ER-5 is April 30 for the current finance year. For instance, ER-5 for FY 2014-15 is to be filed by 30-4-2014. For the purpose of this return, ‘principal inputs’, means any input which is used in the manufacture of final products where the cost of such input constitutes not less than 10% of the total cost of raw-materials for manufacture of unit quantity of a given final products.
• ER-6 - As per the 9A (3) of the Cenvat Credit Rules, this return should be filed by the assessee who is required to file ER-5 return. This return is a monthly return in which details of information regarding the receipt and consumption of each principal inputs with reference to quantity of final products manufactured by him.
• ER-7 - As per the Rule 12(2A) of Central Excise Rules, this return should be filed by all assessee except manufacturers of matches without aid of power and reinforced cement concrete pipes. This is an annual installed capacity statement declaring the annual production capacity of the factory for the financial year to which the statement relates. The due date of filing the return is 30^th April for the previous financial year. For instance, for FY 2013-14, the return should be filed within the April 30^th of the 2014.