What is Form 38 road permit?


Whenever you send material from one state to another, the Form 38 road permit has to be sent along with the goods.  For instance, if you want to send materials from Hyderabad to Chennai or Jharkhand to Uttar Pradesh then you have to send with the duly filled-in Form 38.




Important things to remember about Form-38

  • Form-38 is required for all the commercial transport of materials.
  • Form-390 is necessary for all the non-commercial shipment of goods and materials.

What FORM 38 has to contain?

  • A duly filled in Form-38 must have the signatures of three persons. Shipper, consignee and sale tax authority of the Andhra Pradesh have to duly sign this document.
  • Form-38 comes in three parts i.e original, duplicate and triplicate. While the goods would enter the border of Tamilnadu, at the point of entry, the sales tax department collects the original or 28/29 of the form, while the duplicate goes with the consignee along with the consignment. The third part is retained by the shipper of the goods.
  • Form 38 is only given the sales tax authority of a particular place, from which the goods are sent.
  • It is valid for a month only.
  • Form 38 needs to be duly filled in with the signatures of consignor and consignee.
  • Usually the Form 38 is availed by the consignee only.
  • As a shipper, you need to collect the Form 38 at the time you pick up the goods from the consignor.
  • When the sales tax officer finds that the goods are getting sent being undervalued, he may charge penalty up to 40%.
  • The consignee then may pay the penalty or prove the mentioned value of goods in the Form-38 is correct and then get the penalty waived on the goods.

How can you download Form-38 from the web?

Form-38 can be downloaded by logging into website by the sales tax department of each state. For instance, you can login to Uttar Pradesh official site here  as this is the website of commercial tax department of Uttar Pradesh. To download form 38 click here.