403 Form - Fill Out and Download PDF

403 Form Details and Instructions

The 403 Form is a statutory declaration required under Section 68 of the Gujarat Value Added Tax (GVAT) Act, 2003. Businesses, traders, and transporters moving goods into Gujarat from other states must present this declaration at check posts. It confirms the identity of both parties in the transaction, the full list of goods being transported, and the transport details.

Who Must File This Declaration?

Any individual or business transporting goods into Gujarat from another state must carry this declaration. The 403 form requirement applies to manufacturers, wholesalers, retailers, and logistics companies moving commercial goods across the Gujarat state border. Specifically, the requirement covers:

• Manufacturers importing raw materials, components, or machinery from outside Gujarat
• Traders and wholesalers receiving inter-state consignments from suppliers
• Transport companies carrying goods on behalf of registered dealers
• E-commerce businesses shipping products to customers within Gujarat
• Branch offices and warehouses receiving goods from parent companies in other states

The form is required regardless of transaction value. Even goods moving as branch transfers between the same company's locations in different states must be accompanied by a completed declaration when entering Gujarat.

What Information Is Required?

To complete this declaration correctly, you need details from both the sender and recipient, a full list of goods being transported, and the transport company identity. Provide information in these key areas:

• Consignor details: Name, full address, and GVAT TIN or CST registration number of the sender
• Consignee details: Name, full address, and GVAT TIN or CST registration number of the recipient
• Goods description: Invoice numbers, item descriptions, quantities, units, and declared value for each product
• Transaction type: Whether the movement is a taxable sale, stock transfer, or consignment basis
• Transporter details: Carrier name, vehicle registration number, and driver license number
• Origin address: State, city, and exact dispatch address of the sending location

Gather all invoices and shipping documents before starting the form. Having them on hand helps you list each item accurately and match invoice numbers to the correct product lines in Part C.

How to Fill Out This Form Step by Step

Follow these steps to complete the declaration without errors. Incorrect or incomplete forms are rejected at check posts, which can delay shipments by several hours.

1. Download the 403 Form PDF using the button on this page.
2. Enter the consignor name, complete address, and GVAT TIN number in Part A.
3. Fill in the consignee name, billing address, and tax registration number in Part B.
4. In Part C, list every item being transported. Include the invoice number, description, unit of measure, quantity, and declared value for each product line.
5. Complete Part D with the transport company name, vehicle registration number, and the driver's license number.
6. Choose the correct transaction nature: sale, branch transfer, or consignment shipment.
7. Double-check all registration numbers and invoice figures before signing.
8. Sign and date the declaration at the bottom of the form.
9. Present the completed declaration to the check post officer when your vehicle enters Gujarat.

What Happens If You Do Not Carry the Form?

Transporters who arrive at a Gujarat check post without a completed 403 Form declaration face detention of the vehicle until the form is produced or the goods are verified independently. The Gujarat Commercial Tax Department may assess a penalty based on the declared value of the goods. In repeat or deliberate cases, additional tax liability may be imposed under the GVAT Act.

Beyond fines, an uncleared vehicle at the check post creates delays for the entire supply chain. Consignees waiting on time-sensitive deliveries can face production stoppages or missed customer commitments. Carrying a complete and accurate declaration avoids these risks and protects both the transporter and the consignee from compliance exposure.

Tips for Faster Check Post Clearance

Keep the following practices to reduce time at Gujarat check posts:

• Prepare the 403 Form before the vehicle departs, not at the check post
• Keep one printed copy with the driver and one in the vehicle logbook
• Match all invoice numbers in the declaration to the physical goods in the vehicle
• Carry the original invoices along with the declaration for cross-verification
• Keep a record of the GVAT TIN numbers of your regular suppliers and consignees to speed up future declarations

Common Mistakes to Avoid

Check post officers reject declarations regularly for preventable errors. Review the following before handing over the form:

• Missing or incorrect GVAT TIN or CST registration numbers for either party
• Invoice values that do not match the actual goods in the vehicle
• Incomplete transporter details such as missing vehicle numbers or driver license information
• Unsigned or undated declarations
• Listing goods at a lower value than the actual invoice to reduce tax exposure

For related transportation and goods documentation, you may also need a waybill form for tracking shipments or a commercial invoice for recording declared goods value. Businesses transporting consignment goods should also review the consignment form. For other declaration forms used across different jurisdictions, see the asset declaration form.