Regulatory Requirements - India Interstate Package Movement
| Sl No | State | Regulatory Paperwork | Value Threshold (in INR) |
| 1 | Andaman & Nicobar | GST Invoice/Delivery Challan OR Bill of supply & AWB (until further instructions) | Nil |
| 2 | Andhra Pradesh* | eWaybill + GST Invoice/Delivery Challan OR Bill of supply & AWB (until further instructions) | INR 50,000 |
| 3 | Arunachal Pradesh | GST Invoice/Delivery Challan OR Bill of supply & AWB (until further instructions) | |
| 4 | Assam | eWaybill + GST invoice/Delivery challan OR Bill of supply & AWB (until further instructions) | Nil |
| 5 | Bihar | Bihar eWaybill Form IX (for inbound movement of shipments with a value of > INR 50K) Bihar eWaybill Form X (for outbound movement of shipments with a value of > INR 50K) Bihar eWaybill Form VIII (inter state movement of shipments with a value of > INR 200K) Bihar eWaybill Form VII (shipments in transit through the state - No threshold) |
INR 50,000 |
| 6 | Chandigarh | GST Invoice/Delivery Challan OR Bill of supply & AWB (until further instructions) | |
| 7 | Chattisgarh | GST Invoice/Delivery Challan OR Bill of supply & AWB (until further instructions) | |
| 8 | Dadra & Nager Haveli | GST Invoice/Delivery Challan OR Bill of supply & AWB (until further instructions) | |
| 9 | Daman & Diu | GST Invoice/Delivery Challan OR Bill of supply & AWB (until further instructions) | |
| 10 | Delhi | GST Invoice/Delivery Challan OR Bill of supply & AWB (until further instructions) | |
| 11 | Goa | GST Invoice/Delivery Challan OR Bill of supply & AWB (until further instructions) | |
| 12 | Gujarat | eWaybill (for inbound & outbound shipments) + GST Invoice /Delivery Challan OR Bill of supply & AWB (until further instructions) | INR 50,000 |
| 13 | Haryana | Trip sheet/log book + GST Invoice/Delivery Challan OR Bill of supply & AWB (until further instructions) | Nil |
| 14 | Himachal Pradesh | 'Form XXVI-A + GST Invoice/Delivery Challan OR Bill of supply & AWB (until further instructions) | Nil |
| 15 | Jammu & Kashmir | GST Invoice/Delivery Challan OR Bill of supply & AWB (until further instructions) | |
| 16 | Jharkhand | GST Invoice/Delivery Challan OR Bill of supply & AWB (until further instructions) | |
| 17 | Karnataka | eWaybill for shipments with a value > INR 50K + GST Invoice/Delivery Challan OR Bill of supply & AWB (until further instructions) | INR 50,000 |
| 18 | Kerala | 'Declaration(GST -KER 3 for B2C/unregistered person or GST KER1 for B2B + GST Invoice)/Delivery Challan OR Bill of supply & AWB (until further instructions) | INR 50,000 |
| 19 | Lakshadweep | GST Invoice/Delivery Challan OR Bill of supply & AWB (until further instructions) | |
| 20 | Madhya Pradesh | GST Invoice/Delivery Challan OR Bill of supply & AWB (until further instructions) | |
| 21 | Maharashtra | GST Invoice/Delivery Challan OR Bill of supply & AWB (until further instructions) | |
| 22 | Manipur | GST Invoice/Delivery Challan OR Bill of supply & AWB (until further instructions) | |
| 23 | Meghalaya** | eWaybill + GST Invoice/Delivery Challan & AWB (until further instructions) | Nil |
| 24 | Mizoram | GST Invoice/Delivery Challan OR Bill of supply & AWB (until further instructions) | |
| 25 | Nagaland | GST Invoice/Delivery Challan OR Bill of supply & AWB (until further instructions) | |
| 26 | Orissa | GST Invoice/Delivery Challan OR Bill of supply & AWB (until further instructions) | |
| 27 | Pondicherry | GST Invoice/Delivery Challan OR Bill of supply & AWB (until further instructions) | |
| 28 | Punjab | GST Invoice/Delivery Challan OR Bill of supply & AWB (until further instructions) | |
| 29 | Rajasthan | GST Invoice/Delivery Challan OR Bill of supply & AWB (until further instructions) | |
| 30 | Sikkim | GST Invoice/Delivery Challan OR Bill of supply & AWB (until further instructions) | |
| 31 | Tamil Nadu | GST Invoice/Delivery Challan OR Bill of supply & AWB (until further instructions) | |
| 32 | Telangana* | eWaybill +GST Invoice/Delivery Challan OR Bill of supply & AWB (until further instructions) | INR 50,000 |
| 33 | Tripura | GST Invoice/Delivery Challan OR Bill of supply & AWB (until further instructions) | Nil |
| 34 | Uttar Pradesh | eWaybill +GST Invoice/Delivery Challan OR Bill of supply & AWB (until further instructions) | INR 50,000 |
| 35 | Uttrakhand | GST Invoice/Delivery Challan OR Bill of supply & AWB (until further instructions) | |
| 36 | West Bengal | eWaybill +GST Invoice/Delivery Challan OR Bill of supply & AWB (until further instructions) | INR 50,000 |
Important Note:
- Entry Tax & Octroi has been abolished with effect from 1st July 2017
- Statutory requirement marked with *, will be introduced soon by the State Government and till then GST Invoice + Waybill
- Transit Pass process has been abolished by all States except Bihar
- For the highlighted States, we await further update
- GST Invoices / Delivery Challan should carry the GSTIN numbers of the Customer
- CST/VAT Invoices of June 2017 could not be accepted for carriage
