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.

Download Form 38 in excel and word format

You cannot use downloaded form 38 road permit in excel, word or PDF format as original forms issued by the sales tax authorities bearing their stamp is required for shipment.

21 comments to Form 38 road permit

  • ankit

    Dear sir,
    I did not surrendered 2 form 38 which were downloaded in the year 2013-2014.
    All the options for surrender have been blocked by the uttar pradesh commercial tax department.
    How can I surrender the same now, what are the other consequences.


      Dear Mr. Ankit,

      Please make a letter with details of undownloaded Form 38 addressing to Your Sales Tax officer. They will take the required necessary action


    I have two business both are different kind. I want to Purchase the machinery for my second business for which i have not yet registered in sales tax.
    But due to shortage of time i have to interstate purchase of plant and machinery from punjab to uttar pradesh.
    But i have sales tax registration for my first business. But that plant and machinery is not the goods related to the first business.
    How can i puchase the goods from punjab to uttar pradesh for my second business for which vat registration is not yet being done.

  • Pandurang More

    I want information urgently regarding form 38 — by mistily wrong vehicle number update in form 38
    please confirm any provision available for change the vehicle number for same form

  • balasubramanian

    Hi, we have despatched the goods to UP within one month from the date of Form 38 issued. But somebody says that material should enter into UP border before the expiry of form 38. can u please advise.

  • Sant Ram

    Dear sir,
    Kindly let us know that how much value goods can be dispatched in UP without ST- 38 form

  • Vinod Jain

    I had purchased a material on payment of CST with out ROAD Permit one month ago and my material had not been chaked by any sale tax officer during the transportation and material are available in my store, now i am going to sale the same, you may please inform what will be maximum penalty imposed on purchase of material without Road permit at the time of assessment.

  • krishna

    Dear Sir

    I would like to know the penalty applicable for non submission of road permit along with the vehicle.

  • Narendra Singh

    Dear sir,
    Kindly let us know that how much value goods can be dispatched in haryana without ST- 38 form


  • ashu

    Dear Sir
    I want to know if had any mistakes in 38 form what i should do .

  • Radheshyam Arvind Agrawal

    Dear Sir,
    We wish to dispatch goods from Jabalpur (M.P.) to Noida (U.P.)
    Who will give form 38 and to whom? Consignee to consigneer or the other way round.

  • ashish

    Dear sir

    I want to know in how much invoice value i can use form 38 for uttar pradesh is it applicable

  • Sant Ram

    I want to know in how much invoice value i can use form 38 is it applicable voluntarily

  • Jitender

    Sir is there any outward form for U.P.

  • pawa tiwari

    Dear sir,
    i want to know about form 38 in details what we can purchase a mterial from 2 dealer along with 1 form .what it is possiabale or not please sugesst me.


  • Vikram

    I want to know in how much invoice value i can use form 38 is it applicable voluntarily..

    • pooja

      hello vikram. I am looking for information re the same question. Wondering if you have got answer to your querry. Can you please share.


  • Prashant

    i wan’t Form No. 38 for uttar pradesh sample copy with filling

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