Wen form38 is issuef

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nancy gupta (Querist)
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08 February 2014 i want to know in what cases form 38 is issued or is there any limit to which there is exemptn to issue form 38.

C A S.S.Agarwal, M.Com.,LL.B,

C A S.S.Agarwal, M.Com.,LL.B, (Expert)
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11 February 2014 Form 38 road permit
Form 38 road permit is used to ship goods in different states in India. This is used for sales tax purposes.

If you want to ship material from Delhi to Haryana or Uttar Pradesh from 38 road permit is required. Form 38 is required for all for Commercial shipments and form 39 is required for all for Non-Commercial shipments.
Mandatory requirements with Form 38 road permit
A commercial invoice filled with all details.
The Form 38 road permit should have stamp and signature of the shipper, consignee and the sales tax authority of Uttar Pradesh.
Non-commercial shipments addressed to individuals, Govt. Agencies and unregistered dealers require to be accompanied with Form 39.

Notes on form 38 and 39
Sales tax forms 38 and 39 road permits are in 3 parts marked original, duplicate, triplicate.
Original part of form 28/29 is retained by Sales Tax department at the state check post at the time of entry and the duplicate delivered to consignee along with the shipment. Third part is to be retained by the shipper
Form 38 and 39 road permits are issued by the concerned sales tax authority only
Form 39 is valid for one month only and the same is mentioned on the form.
These forms are obtained by the consignee signed & stamped
Sales tax forms 38 and 39 without signature and stamp of Sales tax department of UP is not valid.
Sales tax forms 38 and 39 should be properly filled with stamp and signature of consignor & consignee otherwise it may be rejected at the check post and goods not allowed to enter the state
Collect original & duplicate of Sales tax forms 38 and 39 as applicable from the consignor at the time of pickup.
Check whether the forms bear the signature of the consignor & consignee and are properly filled.
If the sales officer finds the goods are undervalued then a penalty of up to 40% on the assessed value is levied.
The consignee either pays the penalty for clearing the shipment or has to prove to the sales tax officer the correctness of invoice value to get the penalty waived.

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