Assam Circular — documents to be carried at check posts under Section 75

Circular No. 7/2014 No. CTMS-6/2007/384 Dated 1st December, 2014.

GOVERNMENT OF ASSAM OFFICE OF THE COMMISSIONER OF TAXES, ASSAM KAR BHAVAN DISPUR, GUWAHATI.

Instances of many goods vehicles carrying taxable goods from other states on the strength of Transit Pass issued by the entry check posts in Assam and going to other North Eastern states through the state of Assam without carrying statutory documents of the importing states has come to the notice of the undersigned.

1. They will not issue any transit pass unless consignments are supported by statutory forms of the consignee states in the region.

(Ravi Kota) Commissioner of Taxes, Assam Kar Bhavan, Dispur

ANNEXURE-1

Details of statutory Forms of North Eastern States (As on 01/12/2014)

Type of Form/Permit	Remark
Arunachal Pradesh	No statutory form — Copy of Registration certificate of the importing dealer shall have to be produced. DG form issued earlier has been discontinued.
Manipur	VAT Form No.27 (e-waybill); VAT form No.28 (outward) — issued online by the taxing authority to the importing dealer.
Meghalaya	VAT e- Form No. 40 (way-bill) — generated online in the system by the importing dealer of the State.
Mizoram	VAT e-Form No. 33(way-bill) — generated online in the system by the importing dealer of the State.
Nagaiand	VAT e-Form No. 23 (way-bill) — generated online in the system by the Importing dealer of the State.
Tripura	Form XXV — This is a declaration of taxable goods generated online in the system by the transporter.

WCO Certificate

WCO Certificate