Gujarat VAT Forms 402 / 403 / 405 made mandatory

April 29, 2015
1 min read

Gujarat VAT Rules stipulate that every inter-state movement of goods must be accompanied by Form 402 (goods going out of the state), Form 403 (goods coming into the state) and Form 405 (goods transiting the state).

Last year, the Gujarat VAT Department made it mandatory for certain categories of Dealers to electronically generate Forms 402/403/405 (hereinafter referred to as `eWay Bill’) for inter-state movement of goods. [Refer our Circular]

In a recent Order [No.GVL/VAT/Sec.68 and 69/(5)] the requirement of such electronically generated eWay Bills has been made mandatory for ALL DEALERS for movement of ALL TAXABLE GOODS w.e.f. 28-Apr-2015.

Please click on the following link for a presentation on how to generate the eWay Bills through the Gujarat VAT Department website:


Moreover, several guidelines on how to generate such eWay Bills have been posted by the VAT department on its website viz for full truck load, partial truck load, SMS based eWay Bill, Transit Pass (Form 405), movement of goods other than by road, etc.

For movement of exempted goods and for movement of goods within the state, dealers can continue with the existing procedure of Manual 402/403 till notified further.

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