Interstate regulatory requirement of West Bengal Inbound Logistic: a.

For Inbound Shipments, West Bengal Tax Form 50 is a must Form No. 50 in duplicate duly filled in and signed by the dealer casual dealer or any other person on whose account such consignment of goods is imported or brought into West Bengal for endorsement of such way bill by such Sales Tax Officer or Assistant Sales Tax Officer of the checkpost, as the case may be. Such dealer, casual dealer or any other person, or the driver or person in charge of the vehicle, as the case may be, shall also present before such authority the consignment note, bill, invoice, road challan, trip sheet or any other document of like nature in respect of such consignment of goods for the purpose of verification After the way bill is presented the Sales Tax Officer or Assistant Sales Tax Officer of a check post shall, endorse the way bill and record in the Entry Register the particulars of the consignment of goods and of the way bill related and allow the vehicle to move. The person in-charge of the vehicle shall also present the consignment note, bill, invoice, road challan, trip sheet or any other document of like nature. b. For Outbound Shipments, West Bengal Tax Form 51 is a must Any casual dealer, dealer or any other person shall, while transporting any consignment of goods dispatched from any place in West Bengal, to any place outside West Bengal either on his own account or an account of any consignee, make over to the carrier a way bill in Form No. 51 in duplicate, a copy of challan in duplicate in respect of such consignment of goods and the trip sheet and the carrier shall produce the same before the Sales Tax Officer or Assistant Sales Tax Officer posted at the last check post before the exit of the goods vehicle from West Bengal. c. For Shipments entering West Bengal and bound for a place outside West Bengal, the carrier has to make a declaration on the body of the consignment note or on document of like nature that the goods being carried shall not be unloaded in West Bengal and shall specify the

d. e. f. g.

name of the last check post through which the vehicle shall move outside West Bengal. The note containing the declaration has to be submitted at the entry check post and the exit check post. The format of declaration is given in Rule 121 of the West Bengal Value Added Tax Rules, 2005. Similar declaration is to be made in case of transshipment of goods in West Bengal. The carrier shall further note the details of the vehicle carrying the transshipped goods. However the declaration is not required to be made in case of transshipment of export goods under Section 5 of the Central Sales Tax Act, 1956. Road permit required for promotional good also which ever value is there this can be issue from the Sales tax office at Calcutta. One con one permit is valid check-post will not accept the multiple cons in one permit. Permit validity is one year after date of issue. There is one consignment with one permit will be accepted at the check-post.

Outbound Logistic :
All commercial shipments traveling out of West Bengal require VAT Form 51 to be accompanied with the shipment.