CHECKPOST RECORDS - Documents required for movement of goods in Tamil Nadu FORM JJ FORM KK FORM LL FORM MM

FORMS TO BE USED AT THE TIME OF MOVEMENT OF GOODS FROM ONE PLACE TO ANOTHER

DESCRIPTION	FORM JJ	FORM KK	FORM LL	FORM MM
When goods were moved from one place to another with a goods vehicle record or trip sheet or log book.	A bill of sale or delivery note in Form JJ generated from the website of the Commercial Taxes Department along with transporters way bill in Form MM generated from the website of the Commercial Taxes Department. [Rule 15(3)(a)]	----	----	The owner or person in charge of the goods vehicle may, instead of physically carrying the copy of electronic way bill in Form MM, transport the goods with proof by way of unique number generated by entering the details in the website of the Commercial Taxes department. [Rule 15(3)(b)]
If the export is made from Tamil Nadu to other Countries.	----	i) Export Sale Invoice ii) A trip sheet or log book, as the case may be; and iii) A declaration in electronic Form KK generated by the Clearing and Forwarding Agent is necessary for transport of goods from one place to another. [Rule 15(14)(a)] The print out of the electronic Form KK generated and submitted through the website of the Commercial Taxes Department shall be used by the Clearing and Forwarding Agent for the purpose of movement of goods for export. [Rule 15(15]	----	----
If the export is made by a person from outside State of Tamil Nadu	----	i) Export Invoice evidencing the movement of goods for export  ii) A trip sheet or log book, as the case may be; and iii) A declaration in electronic Form KK generated by the Clearing and Forwarding Agent is necessary for transport of goods from one place to another. [Rule 15(14)(b)] The print out of the electronic Form KK generated and submitted through the website of the Commercial Taxes Department shall be used by the Clearing and Forwarding Agent for the purpose of movement of  imported goods after clearance by customs from seaport or airport. [Rule 15(15)]	----	----
If the movement of goods after clearance by customs on import, with a trip sheet or log book as the case may be.	----	i) Copy of bill of entry ii) a declaration in electronic Form KK generated by the clearing and forwarding agent or / and application for issue of transit pass in electronic Form LL [Rule 15(14)(c)] The print out of the electronic Form KK generated and submitted through the website of the Commercial Taxes Department shall be used by the Clearing and Forwarding Agent for the purpose of movement of  imported goods after clearance by customs from seaport or airport. [Rule 15(15)]	i) Copy of bill of entry ii) a declaration in electronic Form KK generated by the clearing and forwarding agent or / and application for issue of transit pass in electronic Form LL [Rule 15(14)(c)]	----
When Sixth Schedule goods were transported from one place to another.	----	----	The owner or other person in charge of a goods vehicle carrying the goods or the seller or consignor or transferor or clearing and forwarding agent shall make an application for generation of electronic transit pass, in Form LL, to the Officer in charge of the first check post  or barrier through the website of the Commercial Taxes Department. [Rule 15(17)(a)] The Officer in charge of the check post or barrier shall after examining the application and after making such enquiry as he deems necessary, generate and issue transit pass in Form LL. One Form LL copy shall be retained by the Officer in charge of the Check post or barrier and other two copies to be handed over to the person in charge of the goods vehicle or the seller or consignor or transferor or the clearing and forwarding agent. [Rule 15(17)(b)] The seller or consignor or transferor or the clearing and forwarding agent of the goods shall generate transit pass in form LL electronically. The seller or consignor or transferor or the clearing and forwarding agent of the goods shall retain one copy of the transit pass and give two copies to the owner or person in charge of goods vehicle. [Rule 15(17)(c)] The officer in charge of the check post or barrier or the seller or consignor or transferor or the clearing and forwarding agent of the goods generating electronic transit pass, as the case may be, shall specify the time within which the goods vehicle has to cross the last check post or barrier.  The maximum time to be so fixed shall be 24 hours upto a distance of three hundred kilometres from first check post or barrier or the place of consignment in the State to the last check post or barrier; 48 hours for a distance exceeding six hundred kilometres from the first check post or barrier or the place of consignment in the State to the last check post or barrier; and 72 hours from the first check post or barrier or the place of consignment in the State to the last check post or barrier. [Rule 15(17)(d)] The owner or other person in charge of the goods vehicle or the seller or consignor or transferor or the clearing and forwarding agent of goods, as the case may be, shall deliver or cause to be delivered one copy of the electronic transit pass to the officer in charge of the last check post or barrier and allow him to inspect the documents and goods in order to ensure that the goods being taken out out the State are the same for which electronic transit pass has been generated.  The officer in charge of the last check post or barrier shall acknowledge the receipt of transit pass available with the owner or the other person in charge of the goods vehicle or the seller or the consignor or the transferor or the clearing and forwarding agent of the goods, as the case may be. [Rule 15(17)(e)] The officer in charge of the last check post or barrier shall have powers to unload and search the contents of the goods vehicle to ensure that the goods moved out of the State are the same for which electronic transit pass is generated by the seller or the consignor or the transferor or the clearing and forwarding agent of the goods as the case may be. [Rule 15(17)(f)] The Officer in charge of the last check post or barrier shall intimate the delivery of electronic transit pass to the officer in charge of the first check post or barrier who issued the electronic transit pass or to the assessing authority having jurisdiction over the place from where the goods are sold or consigned or transferred or the clearing and forwarding agent is located, indicating the variation, if any, noticed between the quantity or description of goods mentioned in the electronic transit pass generated by the seller or the consignor or the transferor or the clearing and forwarding agent, as the case may be and the goods actually carried by the goods vehiclel. [Rule 15(17)(g)]	----
If goods vehicle after its entry is not able to move out of the State  within the time stipulated for the reasons beyond the control of the owner or other person in charge of the goods vehicle, such person shall seek extension of time.	----	----	(a) the officer who issued the transit pass; or (b) any officer empowered to issue that transit pass or (c) the assessing authority of the area where the vehicle is stationed at the time of seeking extension of time The officer specified may after verifying the reasons for delay and after making such enquiry as he deems fit, extend the time limit specified in the transit pass. [Rule 15(17)(h)]	----
For the purpose of movement of goods for export or for movement of imported goods after clearance by customs from seaport or airport by clearing and forwarding Agent (C & F Agent)	----	The printout of the electronic Form KK generated and submitted through the website of the Commercial Taxes Department shall be used. [Rule 15(15)]	----	----
The owner or other person in charge of a goods vehicle or boat moving goods under sections 67-A, 68 and 69 shall carry a goods vehicle record, a trip sheet or a log book.	A bill of sale or delivery note in electronic Form JJ in the case of movement of goods by a clearing and forwarding agent A certificate from the Village Administrative Officer when the goods under transport are claimed to be agricultural produce other than sugarcane grown in his own land or on a land in which he has interest or a letter signed by the agriculturist and by the registered dealer to which the agricultural produce is transported along with the delivery note in electronic form JJ of the registered dealer [Rule 15 (15)(a)(iii)]	A bill of sale or delivery note in electronic Form JJ a transporter’s declaration in electronic Form MM and the declaration in electronic Form KK in the case of movement of goods by a clearing and forwarding agent. [Rule 15(18)(a)(i)]	----	A bill of sale or delivery note in electronic Form JJ, a transporter’s declaration in electronic Form MM and the declaration in electronic Form KK in the case of movement of goods by a clearing and forwarding agent. [Rule 15(18)(a)(ii)]
In case of movement of goods from one place of business to another of a dealer either for sale or any other purpose	A delivery note in Form JJ and a transporter’s declaration in electronic Form MM. [Rule 15(15)(a)(iv)]	----	----	A delivery note in Form JJ and a transporter’s declaration in electronic Form MM. [Rule 15(15)(a)(iv)]
If the goods notified as evasion prone commodities and moved into the State	A sale bill, by an advance inward delivery note in Form JJ electronically generated by the buyer or receiver of such goods and sent to the transporter or person in charge of the vehicle carrying such goods. A copy of such electronically generated delivery note in Form JJ shall be furnished at the entry check post or barrier or to the officer on inspection. [Rule 15(18)(a)(v)]	----	----	----

https://ctd.tn.gov.in/documents/10184/10943/Gazette+No.22/5d286b66-7d2c-4438-874d-cfc990c54aaf?version=1.0

  Is it necessary to generate form JJ for within the State movement, if the dealer has the original invoice ?

           No, it is not mandatory that the dealer should generate form JJ if he has the original invoice

https://ctd.tn.gov.in/documents/10184/188316/FAQ/bf68fe25-e244-478f-8977-c7bc7c205b36

To view the changes in Rule 15(3) and 15(14) click the link given below:

https://ctd.tn.gov.in/documents/10184/10943/Gazette+No.293/31b995d3-027c-4ee1-935b-0140621d7792?version=1.0