You can entry from three entry points: Samdrup Jongkhar (southeast Bhutan), Gelephu (south Bhutan), and Phuntsholing (southwest Bhutan).
Upon arrival immigration officers endorse your identification card: the passport or voter's registration card. Also, please carry some passport photographs as well just in case. The permit can be extended by contacting the immigration office. The following permits are issued to visitors. You will have to go personally! The endorsement is done at the entry points in Phuentsholing, Samdrup Jongkhar, and Gelephu, if you are travelling by land, and Paro airport, if you flying into Bhutan.
Tourists who plan on travelling to places other than Thimphu, Phuntsholing, and Paro (free zone) will have to obtain route permit from the immigration office in Thimphu (323127/F-321078.)
Please remember that not all religious places are open for tourists. However, most of the religious places are made accessible to tourists but they are required to produce a special permit. For this, tourists will have to contact Department of Culture (322694).
Indian visitors can bring in their own vehicle but you will have to get your documents endorsed from Road Safety and Transport Authority (RSTA): www.rsta.gov.bt. The roads in Bhutan are narrow so the services of Bhutanese drivers and using Bhutanese vehicles are highly recommended. ENTRY FORMALITIES
Sikkim / Darjeeling / Kurseong / Kalimpong / Mirik