Form 38 – A Mandatory Document For Trading

Just like the boundaries between the countries and the rules to import and export goods across these borders, there are also boundaries between the states in a country. And so are the provisions made by the Government for trading assets and products across the states are valid. Let’s get to see and understand what is Form 38.

What is Form 38?

In Uttar Pradesh, one such form named as Form 38 is introduced by the Commercial Tax Department. It is a road permit for the state of Uttar Pradesh. Indeed all individuals or partners willing to start their trade by importing the goods in the state need to fill this form mandatorily. Form 38 is required if any material has to be shipped from Delhi to Uttar Pradesh or Haryana.

Before the introduction of Form 38, the traders and businessmen were using Form 31 to import goods and do the trading across states. But, with the discontinuation of Form 31, the introduction of Form 38 arose. Unlike Form 31, no one can access and download this. It can only be filled and submitted to the Department. And also should require the necessary permissions for the same. It provides the added benefits of security of the information and accessibility. Getting a hard copy of the form is only possible from the Commercial Tax Department, and it cannot be downloaded directly by anyone.

All the companies, including Limited Liability Partnership (LLP), Private Limited Company, and Unlimited Company, registered under the Companies Act 1956, can fill this form.

There is also Form 39 used for the same purpose. The only difference is Form 38 is used for Commercial shipments and Form 39 is used for Non-commercial shipments.

Filling Form 38:

The various details that have to be filled in Form 38 include the following:

  • Registration Number of the company
  • Name of the Applicant(s)
  • Date
  • Signature(s)
  • Residential and Professional Address(es)

It is important and mandatory to fill in all the right credentials, or else the individual might be punishable.

Further Notes on Form 38

Form 38 and Form 39 are used in similar conditions. They are sales tax forms and are markets in 3 parts such as original, duplicate and triplicate. The sales tax department retains the original parts of forms 28 and 29 at the state check post. This is checked at the time of entry and a duplicate copy is sent along with the consignee during shipment. The department retains the other third-part by the shipper Form 38 and 39 road permits. They are issued by the sales tax authority. The consignee gets the forms signed and stamped from the Sales Tax Department. If not signed or stamped. Form 39 is known to be valid for just one month.

The 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. The consignee gets the forms both signed & stamped. If not signed, the forms are considered invalid. The forms should also have the signatures and stamps of both consignor and consignee. Otherwise, the forms will get rejected at the check post itself. Hence the goods will not be allowed to enter the state. There is also a penalty levied on the goods if they are found to be undervalued. The penalty will be up 40% of the actual value of the goods. The consignee pays the payment either to correct the invoice value to get the penalty waived or while clearing the shipment.


Indeed the Commercial Taxes Department has made the filling of Form–38 mandatory. This form is mandatory to prevent the misuse of trading and possibly illegal trading.

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