GOVERNMENT OF KARNATAKA
(Commercial Taxes Department)
No. ADCOM (I&C)/P.A./CR-31/2011-12 Office of the Commissioner of
Commercial Taxes (Karnataka),
Vanijya Therigegala Karyalaya,
Kalidasa Road, Gandhinagar,
Bangalore-560009.
Date- 03/11/2011
PREAMBLE
Whereas, Sub-section (2) of Section 53 of the Karnataka Value Added Tax
Act, 2003(Karnataka Act No. 32 of 2004) specifies that certain documents shall
accompany a goods vehicle which has to be produced at the time of checking of
such vehicle and
Whereas Clause (b) of Sub-section (2) of Section 53 of the Karnataka Value
Added Tax Act, 2003 (Karnataka Act No. 32 of 2004) authorizes the
Commissioner to notify the documents which should accompany the goods carried
in the goods vehicle and
Whereas such production and verification of the documents consume time and
may also lead to avoidable delays at the time of check and
Whereas it is expedient in the public interest to have a system where all
transactions recorded in such documents are properly accounted for by the dealers
and
Whereas Sub-section 2-A of Section 53 of the Karnataka Value Added Tax Act,
2003(Karnataka Act No. 32 of 2004) authorizes the Commissioner to notify the
goods, the transport of which needs to be entered in the notified website.
‘E-SUGAM’ Notification’ 2
Now, therefore, in exercise of the powers vested under Section 53(2-A)(b) of the
KVAT Act, 2003(Karnataka Act No. 32 of 2004) and in supercession of the
Notification dated 28-02-2011, the following Notification is issued and it comes
into effect from 01-12-2011.
NOTIFICATION
PART - A
FOR DESPATCHES BY REGISTERED DEALERS AS A RESULT OF
SALE
1. (a) Every dealer registered under the Karnataka Value Added Tax Act 2003
(Karnataka Act No. 32 of 2004) who dispatches any of the following
goods:
1. All kinds of Electrical goods including appliances
2. All kinds of Automobiles and parts and accessories thereof
3. Arecanut
4. Cardamom
5. Cashew
6. Coffee Seeds
7. Cotton
8. Edible Oil including Vanaspathi
9. Flooring / Wall tiles of all kinds
10. Glass in all forms
11. Granite/Marble blocks, slabs and tiles
12. Gutka, Khaini, Cigarettes, Zarda, All kinds of Tobacco other than
Raw Tobacco, Pan Masala, Pan Chatnis, Scented Snuffs and
Kheemam
13. Iron and Steel as described in item iv of Section 14 of the CST Act,
1956
14. Oil Seeds including coconut and copra
‘E-SUGAM’ Notification’ 3
15. Pepper
16. Plywood, Veneer, Boards including flooring boards and laminated
sheets
17. Rubber
18. Scrap of ferrous and non-ferrous metals
19. Timber including Eucalyptus and Casurina
20. Ores of all kinds
21. All other goods that are taxable under the Karnataka Value Added
Tax Act 2003 whose value exceeds twenty thousand rupees
as a result of sale, shall enter the details of such goods in the format
appearing in one of the departmental websites namely http://vat.kar.nic.in/,
http://sugam.kar.nic.in, http://sugam2.kar.nic.in, before the movement of
goods commences. A tax invoice shall be carried in addition to entering the
details in the departmental website and where the goods covered by a single
invoice is carried in more than one goods vehicle, then a photocopy of the
tax invoice shall be carried in addition to entering the details in the website.
The following details shall be uploaded on the website:
1 TIN of the consignor
2 Name and address of the Consignor
3 TIN of the consignee
4 Name and address of the consignee
5 Place from where goods are consigned
6 Place to which goods are consigned
7 Invoice Number
8 Date of invoice
9 Description of goods
10 Quantity of goods
11 Value of goods
12 Date of desptach
Further, the following details may also be uploaded;-
1 Goods vehicle number
2 LR number
3 LR Date
‘E-SUGAM’ Notification’ 4
(b) In case where the goods specified in clause (a) above carried in a goods
vehicle are covered by more than one invoice or document and such consignment
has a common consignor or consignee, and the aggregate value of all such
invoices or documents exceeds twenty thousand rupees, then clause (a) shall be
complied with.
2. The dealers despatching goods other than those mentioned in clause (a) above
may also upload information in the abovementioned manner so as to facilitate
expeditious clearance at the check posts.
PART – B
FOR TRANSPORTATION NOT AS A RESULT OF SALE
3. Every dealer registered under the Act who transports any taxable goods not as a
result of sale shall enter the details of the goods being transported in goods vehicle
in the format appearing in one of the departmental websites namely:
http://vat.kar.nic.in/, http://sugam.kar.nic.in, http://sugam2.kar.nic.in. Such
entry shall be made before the movement of goods commences. The following
details shall be uploaded on the website:-
1 TIN of the consignor
2 Name and address of the Consignor
3 TIN of the consignee
4 Name and address of the consignee
5 Place from where goods are consigned
6 Place to which goods are consigned
7 Purpose of Transport
8 Sl.No. of Stock Transfer/Branch Transfer
Memo/Gate Pass/Delivery Challan or the like.
9 Date of the documents mentioned above
10 Description of goods
11 Quantity of goods
12 Value of goods
13 Date of despatch
‘E-SUGAM’ Notification’ 5
Further, the following details may also be uploaded;-
1 Goods vehicle number
2 L.R. Number
3 L.R.Date
4. Such transportation of goods shall include transportation wherein the buyer has
taken possession of goods after purchase and is transporting the same to self. If
the seller is an unregistered dealer then the dealer purchasing the goods should
enter details as both consignor and consignee.
PART - C
FOR RECEIPT OF GOODS FROM PLACES OUTSIDE THE STATE
5(a). Every dealer registered under the Act who receives (as a result of purchase
or otherwise and which includes import from outside the country) the following
goods from outside the State:
1. All kinds of Automobiles and parts and accessories thereof
2. All kinds of Electrical goods and Appliances
3. Cement
4. Dry Fruits
5. Edible oil including Vanaspathi
6. Flooring/Wall tiles of all kinds
7. Glass in all forms
8. Granite/Marble blocks, slabs and tiles
9. Gutka, Khaini, Cigarettes, Zarda, all kinds of Tobacco other than
Raw Tobacco, Pan Masala, Pan Chatnis, Scented Snuffs and
Kheemam
10. Iron and Steel as described in item iv of Section 14 of the CST
Act, 1956
11. Machinery of all kinds, parts and accessories thereof
12. Plywood, Veneers, Boards including flooring boards and
laminated sheets
‘E-SUGAM’ Notification’ 6
13. Timber including Eucalyptus and Casurina
14. Ores of all kinds
15. All other goods that are taxable under the Karnataka Value
Added Tax Act 2003 whose value exceeds twenty thousand
rupees.
shall enter the following details of the goods being received in the format
appearing in one of the departmental websites namely: http://vat.kar.nic.in/,
http://sugam.kar.nic.in, http://sugam2.kar.nic.in before the goods vehicle enters
the State;-
1 TIN of the consignor
2 Name and address of the Consignor
3 TIN of the consignee
4 Name and address of the consignee
5 Place from where goods are consigned
6 Place to which goods are consigned
7 Invoice Number(issued by seller) if
movement is as a result of purchase
8 Serial number any other document if
received otherwise than by way of
purchase
9 Date of invoice/document
10 Description of goods
11 Quantity of goods
12 Value of goods
13 Probable date of receipt
Further, the following details may also be uploaded;-
13 Goods vehicle number
14 LR number
15 LR Date
(b) In case where the goods specified in clause (a) above carried in a goods
vehicle are covered by more than one invoice or document and such consignment
has a common consignor or consignee, and the aggregate value of all such
‘E-SUGAM’ Notification’ 7
invoices or documents exceeds twenty thousand rupees, then clause (a) shall be
complied with.
6. The dealers receiving other than those goods specified in Clause 5 above may
also upload the information in the aforesaid manner so as to facilitate expeditious
clearance at the check posts.
PART – D
FOR MOVEMENT OF GOODS WITHIN A REVENUE DISTRICT LIMITS
FOR JOB WORK
7.(a) The dealers who are transporting any taxable goods from their place of
business to any other place within the limits of a revenue district for the purposes
of job-work of all kinds, shall enter the following details of the goods in the format
appearing in one of the departmental websites namely: :http://vat.kar.nic.in/,
http://sugam.kar.nic.in, http://sugam2.kar.nic.in before the movement of goods
commences.
1 TIN of the consignor
2 Name and address of the Consignor
3 TIN of the consignee(If registered dealer)
4 Name and address of the consignee
5 Place from where goods are consigned
6 Place to which goods are consigned
7 Purpose of Transport
8 Sl.No. of Delivery Challan or the like.
9 Date of the documents mentioned above
10 Description of goods
11 Quantity of goods
12 Value of goods
13 Date of despatch
Further, the following details may also be uploaded;-
1 Goods vehicle number
2 L.R. Number
3 L.R.Date
‘E-SUGAM’ Notification’ 8
(b) Any further movement of the goods coming under clause (a) above, shall be
supported by the labour charges bill or self printed delivery challan or Form VAT-
515 issued by the dealer or person who has carried on job work for the registered
dealer and such document shall contain the unique number relating to the e-
SUGAM generated by the consignor or owner of the goods .
PART – E
FOR MOVEMENT OF GOODS WITHIN A REVENUE DISTRICT LIMITS
FOR THE PURPOSES OTHER THAN AS A RESULT OF SALE OR JOB
WORK
8. The dealers who are transporting any taxable goods from their place of business
to any other place within the limits of a revenue district other than as a result of
sale or job work but for the purposes like weighment; line sale; transfer to or from
depot, godown (warehouse), branch, head office; shall use self- printed delivery
notes in Form VAT 515.
PART-F
PROCEDURE TO ENTER THE INFORMATION IN PARTS A, B, C AND
D OF THE NOTIFICATION IN ‘e-SUGAM’
9. For making entries in the format given above, the following procedure may be
followed:
i) Every such dealer shall log onto any one of the following three
websites:
(1) http://vat.kar.nic.in/ (2) http://sugam.kar.nic.in
(3) http://sugam2.kar.nic.in
ii) Every such dealer shall obtain his user name and password from the
jurisdictional LVO or VSO, if it is not already communicated to him by
the LVO or VSO for logging on to the departmental website for making
‘E-SUGAM’ Notification’ 9
entries in Part A, B, C, and D, the dealer is required to chose the
appropriate field as appearing in the common format by clicking the
corresponding options.
iii) Using the user name and password communicated to him/her by the
jurisdictional Local VAT Officer (LVO) or VAT sub Officer (VSO) he
shall proceed to make entries with the help of the instructions contained
in the website in Part A, B, C, and D, of the notification, the dealer is
required to choose the appropriate field as appearing in the common
format by clicking the corresponding options. The dealer can choose
appropriate box in the common module ‘e-SUGAM’ for all types of
entries in part “A”, “B” “C” or “D” as the case may be of the
Notification.
iv) After submission of the requisite information, the computer would
generate and display a unique number. The dealer should note down this
number on paper in a clear and legible manner. There would also be a
facility to take a print from the computer and this print will have all the
details uploaded by the dealer along with the ‘unique number’. The
person in charge of the goods vehicle shall produce the unique number
to the check post officer or any other officer who intercepts the goods
vehicle enroute in the State. In case, the dealer is unable to generate
such unique number in the place of loading of goods, due to non
availability of internet or computer facility he may still log on to the
notified websites, at a place where such internet or computer facility is
available and upload the required details and then obtain the unique
number.
v) Every such dealer shall view the report of all such entries made and
unique numbers generated by him during every week for which a
facility is provided on the websites to ensure the correctness of the
entries and also to ensure that the facility of entry of transactions made
by him is not misused by any unauthorized person. In case a dealer finds
‘E-SUGAM’ Notification’ 10
that any entry of transactions recorded in his account is not entered by
him, he should immediately change his password and if for any reason
he is unable to change the password he should report this fact to the
jurisdictional LVO or VSO in writing. Further, such dealer shall also
inform the jurisdictional LVO or VSO within three days from the date
of entry of such transaction which he claims to be not made by him.
vi) The dealer should keep the pass word in proper custody. The dealers are
advised to change the password at regular intervals.
vii) In order to ensure that there are no instances of misuse of the facility
of ‘e-SUGAM’, it is prescribed that the ‘e-SUGAM’ once uploaded
shall be valid for the following durations;
1) If the distance from the origin of the - validity period is 3 days
goods to the destination is less than from the day of uploading
100 KMs
2) If the distance from the origin of the - validity period is 7 days
goods to the destination is between from the day of uploading
100 KMs and 500 KMs
3) If the distance from the origin of the - validity period is 15 days
goods to the destination is above from the day of uploading
500 KMs
The day will be reckoned as 24 hours from the time of uploading.
10. Instances of non-compliance of this Notification or entering of wrong data
would invite penalties under sub-section (12) of Section 53 of the Karnataka Value
Added Tax Act, 2003(Karnataka Act No. 32 of 2004).
PART-G
ADDITIONAL FACILITIES IN THE ‘e-SUGAM’ AVAILABLE IF
UPLOADED THROUGH INTERNET VIA COMPUTER
1. Multiple ‘username’ and ‘password’: If the dealer has more than one
place of business and requires more than one ‘password’, he shall apply to
‘E-SUGAM’ Notification’ 11
the jurisdictional LVO/VSO. The jurisdictional LVO/VSO will forward the
request to Head Quarters who would then issue required number of
‘passwords’ as requested by the dealer.
2. Uploading of details of multiple commodities specified in a single
invoice: If there are more than one commodity in an invoice, the dealer
may specify the consolidated value of all such commodities and the
description of commodities may be entered in the box provided in the entry
form.
3. Entering multiple invoices relating to the same consignor/consignee: If
there are goods covered by multiple invoices relating to the same
consignor/ consignee being transported in the same goods vehicle, the
dealer may upload the total value and quantity of goods covered by all such
invoices. The invoice number of each and such invoices should be
mentioned in the additional column provided.
PART-H
PROCEDURE TO ENTER THE INFORMATION IN ‘m-SUGAM’ FOR
PURPOSES OF PART-A, B, C AND D OF THE NOTIFICATION
For dealers who do not have the facility of computer, a new system called
‘m-SUGAM’ is developed and is put in place for enabling the dealers to upload
the details of goods to be transported into the department’s website through their
own mobile phones. ‘m-SUGAM’ is a new method for getting the ‘e-SUGAM’
number for arrival and movement of goods through SMS from their own mobile
phone number. For using the ‘m-SUGAM’ service, the dealer has to write to the
LVO/VSO concerned using his existing user-name & password and register two
mobile numbers for ‘e-SUGAM’.
a. For uploading the information in ‘m-SUGAM’ the dealer in the first
place has to login to one of the department’s website namely
‘E-SUGAM’ Notification’ 12
http://vat.kar.nic.in/, http://sugam.kar.nic.in, http://sugam2.kar.nic.in/
and register the commodities dealing in for the purposes of availing of
the ‘e-SUGAM’ facility, using the option ‘Reports and Help’ ‘Add
‘e-SUGAM’ commodities’ and then select the commodities which
he/she would be transporting, for ‘m-SUGAM’ purpose and save the
same. He has to note down the commodity codes corresponding to
the commodity added/saved and then mention the relevant
commodity code numbers in the ‘m-SUGAM’ for the purpose of
sending the SMS for generating ‘m-SUGAM’ number.
b. There are six parameters used for sending the information through
SMS to a designated mobile telephone Nos.9212357123 or
9243355223. Once the information sent reaches the department’s
server, the system will validate the details of information and
generates ‘m-SUGAM’ number and return it back to the sender for
being used by the sender for enabling its use during movement of
goods. The number so generated may be passed on to the transporter
for issuing it at the check-post or at the point of interception of the
goods vehicle by the officers of the department. The SMS format for
sending the information of the details of goods to be transported for
getting the ‘m-SUGAM’ number generated is as under:
KSR [Space] (Write Type of Transaction) [Space] (Write Type of
Category of Transaction) [Space] OTHER PARTY TIN [Space]
INVOICE NUMBER [Space] INVOICE VALUE [Space]
COMMODITY CODE [Space] OTHER PARTY LOCATION
The system will carry out the following validations before processing
the request. In case of failure of validation, the system sends the
appropriate error message to the mobile number:
1. It will validate the mobile number linked to the trader’s TIN before
accepting the request.
‘E-SUGAM’ Notification’ 13
2. It will validate the correct key word – KSR for Karnataka ‘e-
SUGAM’.
3. It will validate the correctness of codes for WS/IS/IM/EX and for
TYPE_SAL/PUR/THP/SGS/JRL/STR/STD/CSR/CSD/OTH.
4. It will verify the TIN of the local registered dealer of Karnataka
wherever the TIN is entered.
5. It will validate the COMM_CODE against the commodity
registered by the dealer for SUGAM purposes.
c. The following table gives the parameters with explanation and
acceptable values:
Sl.
No.
Parameter
Name
Description Acceptable Value
1 Type of
Transaction
Indicates whether the
transaction is within the
State or outside the State
WS – Within State
IS – Inter-State
EX – Export
IM – Import
2 Category of
Transaction
Indicates type of
transaction being carried
out
SAL – After Sale
PUR – After Purchase
THP – To His Principal
SGS – To Shop/Godown
JRL – Job Work/Return/Line
Sales
CSD – Consignment Sale
(Despatch)
CSR – Consignment (Receipt)
STD – Stock Transfer
(Despatch)
STR – Stock (Receipt)
OTH – Others
3 Other_Party_TIN Indicates the TIN of the
other Party
C – Consumer/Un-regd.
Dealer
TIN – 11 digits TIN of the
Reg. Dlr.
4 Invoice Number Indicates the document/
invoice number of the
transaction
10 Characters of ALPHA
NUMERIC value. Special
characters not allowed
5 Invoice Value Indicates the value of the
invoice/document/goods
10 Digits numeric values
(Commercial Taxes Department)
No. ADCOM (I&C)/P.A./CR-31/2011-12 Office of the Commissioner of
Commercial Taxes (Karnataka),
Vanijya Therigegala Karyalaya,
Kalidasa Road, Gandhinagar,
Bangalore-560009.
Date- 03/11/2011
PREAMBLE
Whereas, Sub-section (2) of Section 53 of the Karnataka Value Added Tax
Act, 2003(Karnataka Act No. 32 of 2004) specifies that certain documents shall
accompany a goods vehicle which has to be produced at the time of checking of
such vehicle and
Whereas Clause (b) of Sub-section (2) of Section 53 of the Karnataka Value
Added Tax Act, 2003 (Karnataka Act No. 32 of 2004) authorizes the
Commissioner to notify the documents which should accompany the goods carried
in the goods vehicle and
Whereas such production and verification of the documents consume time and
may also lead to avoidable delays at the time of check and
Whereas it is expedient in the public interest to have a system where all
transactions recorded in such documents are properly accounted for by the dealers
and
Whereas Sub-section 2-A of Section 53 of the Karnataka Value Added Tax Act,
2003(Karnataka Act No. 32 of 2004) authorizes the Commissioner to notify the
goods, the transport of which needs to be entered in the notified website.
‘E-SUGAM’ Notification’ 2
Now, therefore, in exercise of the powers vested under Section 53(2-A)(b) of the
KVAT Act, 2003(Karnataka Act No. 32 of 2004) and in supercession of the
Notification dated 28-02-2011, the following Notification is issued and it comes
into effect from 01-12-2011.
NOTIFICATION
PART - A
FOR DESPATCHES BY REGISTERED DEALERS AS A RESULT OF
SALE
1. (a) Every dealer registered under the Karnataka Value Added Tax Act 2003
(Karnataka Act No. 32 of 2004) who dispatches any of the following
goods:
1. All kinds of Electrical goods including appliances
2. All kinds of Automobiles and parts and accessories thereof
3. Arecanut
4. Cardamom
5. Cashew
6. Coffee Seeds
7. Cotton
8. Edible Oil including Vanaspathi
9. Flooring / Wall tiles of all kinds
10. Glass in all forms
11. Granite/Marble blocks, slabs and tiles
12. Gutka, Khaini, Cigarettes, Zarda, All kinds of Tobacco other than
Raw Tobacco, Pan Masala, Pan Chatnis, Scented Snuffs and
Kheemam
13. Iron and Steel as described in item iv of Section 14 of the CST Act,
1956
14. Oil Seeds including coconut and copra
‘E-SUGAM’ Notification’ 3
15. Pepper
16. Plywood, Veneer, Boards including flooring boards and laminated
sheets
17. Rubber
18. Scrap of ferrous and non-ferrous metals
19. Timber including Eucalyptus and Casurina
20. Ores of all kinds
21. All other goods that are taxable under the Karnataka Value Added
Tax Act 2003 whose value exceeds twenty thousand rupees
as a result of sale, shall enter the details of such goods in the format
appearing in one of the departmental websites namely http://vat.kar.nic.in/,
http://sugam.kar.nic.in, http://sugam2.kar.nic.in, before the movement of
goods commences. A tax invoice shall be carried in addition to entering the
details in the departmental website and where the goods covered by a single
invoice is carried in more than one goods vehicle, then a photocopy of the
tax invoice shall be carried in addition to entering the details in the website.
The following details shall be uploaded on the website:
1 TIN of the consignor
2 Name and address of the Consignor
3 TIN of the consignee
4 Name and address of the consignee
5 Place from where goods are consigned
6 Place to which goods are consigned
7 Invoice Number
8 Date of invoice
9 Description of goods
10 Quantity of goods
11 Value of goods
12 Date of desptach
Further, the following details may also be uploaded;-
1 Goods vehicle number
2 LR number
3 LR Date
‘E-SUGAM’ Notification’ 4
(b) In case where the goods specified in clause (a) above carried in a goods
vehicle are covered by more than one invoice or document and such consignment
has a common consignor or consignee, and the aggregate value of all such
invoices or documents exceeds twenty thousand rupees, then clause (a) shall be
complied with.
2. The dealers despatching goods other than those mentioned in clause (a) above
may also upload information in the abovementioned manner so as to facilitate
expeditious clearance at the check posts.
PART – B
FOR TRANSPORTATION NOT AS A RESULT OF SALE
3. Every dealer registered under the Act who transports any taxable goods not as a
result of sale shall enter the details of the goods being transported in goods vehicle
in the format appearing in one of the departmental websites namely:
http://vat.kar.nic.in/, http://sugam.kar.nic.in, http://sugam2.kar.nic.in. Such
entry shall be made before the movement of goods commences. The following
details shall be uploaded on the website:-
1 TIN of the consignor
2 Name and address of the Consignor
3 TIN of the consignee
4 Name and address of the consignee
5 Place from where goods are consigned
6 Place to which goods are consigned
7 Purpose of Transport
8 Sl.No. of Stock Transfer/Branch Transfer
Memo/Gate Pass/Delivery Challan or the like.
9 Date of the documents mentioned above
10 Description of goods
11 Quantity of goods
12 Value of goods
13 Date of despatch
‘E-SUGAM’ Notification’ 5
Further, the following details may also be uploaded;-
1 Goods vehicle number
2 L.R. Number
3 L.R.Date
4. Such transportation of goods shall include transportation wherein the buyer has
taken possession of goods after purchase and is transporting the same to self. If
the seller is an unregistered dealer then the dealer purchasing the goods should
enter details as both consignor and consignee.
PART - C
FOR RECEIPT OF GOODS FROM PLACES OUTSIDE THE STATE
5(a). Every dealer registered under the Act who receives (as a result of purchase
or otherwise and which includes import from outside the country) the following
goods from outside the State:
1. All kinds of Automobiles and parts and accessories thereof
2. All kinds of Electrical goods and Appliances
3. Cement
4. Dry Fruits
5. Edible oil including Vanaspathi
6. Flooring/Wall tiles of all kinds
7. Glass in all forms
8. Granite/Marble blocks, slabs and tiles
9. Gutka, Khaini, Cigarettes, Zarda, all kinds of Tobacco other than
Raw Tobacco, Pan Masala, Pan Chatnis, Scented Snuffs and
Kheemam
10. Iron and Steel as described in item iv of Section 14 of the CST
Act, 1956
11. Machinery of all kinds, parts and accessories thereof
12. Plywood, Veneers, Boards including flooring boards and
laminated sheets
‘E-SUGAM’ Notification’ 6
13. Timber including Eucalyptus and Casurina
14. Ores of all kinds
15. All other goods that are taxable under the Karnataka Value
Added Tax Act 2003 whose value exceeds twenty thousand
rupees.
shall enter the following details of the goods being received in the format
appearing in one of the departmental websites namely: http://vat.kar.nic.in/,
http://sugam.kar.nic.in, http://sugam2.kar.nic.in before the goods vehicle enters
the State;-
1 TIN of the consignor
2 Name and address of the Consignor
3 TIN of the consignee
4 Name and address of the consignee
5 Place from where goods are consigned
6 Place to which goods are consigned
7 Invoice Number(issued by seller) if
movement is as a result of purchase
8 Serial number any other document if
received otherwise than by way of
purchase
9 Date of invoice/document
10 Description of goods
11 Quantity of goods
12 Value of goods
13 Probable date of receipt
Further, the following details may also be uploaded;-
13 Goods vehicle number
14 LR number
15 LR Date
(b) In case where the goods specified in clause (a) above carried in a goods
vehicle are covered by more than one invoice or document and such consignment
has a common consignor or consignee, and the aggregate value of all such
‘E-SUGAM’ Notification’ 7
invoices or documents exceeds twenty thousand rupees, then clause (a) shall be
complied with.
6. The dealers receiving other than those goods specified in Clause 5 above may
also upload the information in the aforesaid manner so as to facilitate expeditious
clearance at the check posts.
PART – D
FOR MOVEMENT OF GOODS WITHIN A REVENUE DISTRICT LIMITS
FOR JOB WORK
7.(a) The dealers who are transporting any taxable goods from their place of
business to any other place within the limits of a revenue district for the purposes
of job-work of all kinds, shall enter the following details of the goods in the format
appearing in one of the departmental websites namely: :http://vat.kar.nic.in/,
http://sugam.kar.nic.in, http://sugam2.kar.nic.in before the movement of goods
commences.
1 TIN of the consignor
2 Name and address of the Consignor
3 TIN of the consignee(If registered dealer)
4 Name and address of the consignee
5 Place from where goods are consigned
6 Place to which goods are consigned
7 Purpose of Transport
8 Sl.No. of Delivery Challan or the like.
9 Date of the documents mentioned above
10 Description of goods
11 Quantity of goods
12 Value of goods
13 Date of despatch
Further, the following details may also be uploaded;-
1 Goods vehicle number
2 L.R. Number
3 L.R.Date
‘E-SUGAM’ Notification’ 8
(b) Any further movement of the goods coming under clause (a) above, shall be
supported by the labour charges bill or self printed delivery challan or Form VAT-
515 issued by the dealer or person who has carried on job work for the registered
dealer and such document shall contain the unique number relating to the e-
SUGAM generated by the consignor or owner of the goods .
PART – E
FOR MOVEMENT OF GOODS WITHIN A REVENUE DISTRICT LIMITS
FOR THE PURPOSES OTHER THAN AS A RESULT OF SALE OR JOB
WORK
8. The dealers who are transporting any taxable goods from their place of business
to any other place within the limits of a revenue district other than as a result of
sale or job work but for the purposes like weighment; line sale; transfer to or from
depot, godown (warehouse), branch, head office; shall use self- printed delivery
notes in Form VAT 515.
PART-F
PROCEDURE TO ENTER THE INFORMATION IN PARTS A, B, C AND
D OF THE NOTIFICATION IN ‘e-SUGAM’
9. For making entries in the format given above, the following procedure may be
followed:
i) Every such dealer shall log onto any one of the following three
websites:
(1) http://vat.kar.nic.in/ (2) http://sugam.kar.nic.in
(3) http://sugam2.kar.nic.in
ii) Every such dealer shall obtain his user name and password from the
jurisdictional LVO or VSO, if it is not already communicated to him by
the LVO or VSO for logging on to the departmental website for making
‘E-SUGAM’ Notification’ 9
entries in Part A, B, C, and D, the dealer is required to chose the
appropriate field as appearing in the common format by clicking the
corresponding options.
iii) Using the user name and password communicated to him/her by the
jurisdictional Local VAT Officer (LVO) or VAT sub Officer (VSO) he
shall proceed to make entries with the help of the instructions contained
in the website in Part A, B, C, and D, of the notification, the dealer is
required to choose the appropriate field as appearing in the common
format by clicking the corresponding options. The dealer can choose
appropriate box in the common module ‘e-SUGAM’ for all types of
entries in part “A”, “B” “C” or “D” as the case may be of the
Notification.
iv) After submission of the requisite information, the computer would
generate and display a unique number. The dealer should note down this
number on paper in a clear and legible manner. There would also be a
facility to take a print from the computer and this print will have all the
details uploaded by the dealer along with the ‘unique number’. The
person in charge of the goods vehicle shall produce the unique number
to the check post officer or any other officer who intercepts the goods
vehicle enroute in the State. In case, the dealer is unable to generate
such unique number in the place of loading of goods, due to non
availability of internet or computer facility he may still log on to the
notified websites, at a place where such internet or computer facility is
available and upload the required details and then obtain the unique
number.
v) Every such dealer shall view the report of all such entries made and
unique numbers generated by him during every week for which a
facility is provided on the websites to ensure the correctness of the
entries and also to ensure that the facility of entry of transactions made
by him is not misused by any unauthorized person. In case a dealer finds
‘E-SUGAM’ Notification’ 10
that any entry of transactions recorded in his account is not entered by
him, he should immediately change his password and if for any reason
he is unable to change the password he should report this fact to the
jurisdictional LVO or VSO in writing. Further, such dealer shall also
inform the jurisdictional LVO or VSO within three days from the date
of entry of such transaction which he claims to be not made by him.
vi) The dealer should keep the pass word in proper custody. The dealers are
advised to change the password at regular intervals.
vii) In order to ensure that there are no instances of misuse of the facility
of ‘e-SUGAM’, it is prescribed that the ‘e-SUGAM’ once uploaded
shall be valid for the following durations;
1) If the distance from the origin of the - validity period is 3 days
goods to the destination is less than from the day of uploading
100 KMs
2) If the distance from the origin of the - validity period is 7 days
goods to the destination is between from the day of uploading
100 KMs and 500 KMs
3) If the distance from the origin of the - validity period is 15 days
goods to the destination is above from the day of uploading
500 KMs
The day will be reckoned as 24 hours from the time of uploading.
10. Instances of non-compliance of this Notification or entering of wrong data
would invite penalties under sub-section (12) of Section 53 of the Karnataka Value
Added Tax Act, 2003(Karnataka Act No. 32 of 2004).
PART-G
ADDITIONAL FACILITIES IN THE ‘e-SUGAM’ AVAILABLE IF
UPLOADED THROUGH INTERNET VIA COMPUTER
1. Multiple ‘username’ and ‘password’: If the dealer has more than one
place of business and requires more than one ‘password’, he shall apply to
‘E-SUGAM’ Notification’ 11
the jurisdictional LVO/VSO. The jurisdictional LVO/VSO will forward the
request to Head Quarters who would then issue required number of
‘passwords’ as requested by the dealer.
2. Uploading of details of multiple commodities specified in a single
invoice: If there are more than one commodity in an invoice, the dealer
may specify the consolidated value of all such commodities and the
description of commodities may be entered in the box provided in the entry
form.
3. Entering multiple invoices relating to the same consignor/consignee: If
there are goods covered by multiple invoices relating to the same
consignor/ consignee being transported in the same goods vehicle, the
dealer may upload the total value and quantity of goods covered by all such
invoices. The invoice number of each and such invoices should be
mentioned in the additional column provided.
PART-H
PROCEDURE TO ENTER THE INFORMATION IN ‘m-SUGAM’ FOR
PURPOSES OF PART-A, B, C AND D OF THE NOTIFICATION
For dealers who do not have the facility of computer, a new system called
‘m-SUGAM’ is developed and is put in place for enabling the dealers to upload
the details of goods to be transported into the department’s website through their
own mobile phones. ‘m-SUGAM’ is a new method for getting the ‘e-SUGAM’
number for arrival and movement of goods through SMS from their own mobile
phone number. For using the ‘m-SUGAM’ service, the dealer has to write to the
LVO/VSO concerned using his existing user-name & password and register two
mobile numbers for ‘e-SUGAM’.
a. For uploading the information in ‘m-SUGAM’ the dealer in the first
place has to login to one of the department’s website namely
‘E-SUGAM’ Notification’ 12
http://vat.kar.nic.in/, http://sugam.kar.nic.in, http://sugam2.kar.nic.in/
and register the commodities dealing in for the purposes of availing of
the ‘e-SUGAM’ facility, using the option ‘Reports and Help’ ‘Add
‘e-SUGAM’ commodities’ and then select the commodities which
he/she would be transporting, for ‘m-SUGAM’ purpose and save the
same. He has to note down the commodity codes corresponding to
the commodity added/saved and then mention the relevant
commodity code numbers in the ‘m-SUGAM’ for the purpose of
sending the SMS for generating ‘m-SUGAM’ number.
b. There are six parameters used for sending the information through
SMS to a designated mobile telephone Nos.9212357123 or
9243355223. Once the information sent reaches the department’s
server, the system will validate the details of information and
generates ‘m-SUGAM’ number and return it back to the sender for
being used by the sender for enabling its use during movement of
goods. The number so generated may be passed on to the transporter
for issuing it at the check-post or at the point of interception of the
goods vehicle by the officers of the department. The SMS format for
sending the information of the details of goods to be transported for
getting the ‘m-SUGAM’ number generated is as under:
KSR [Space] (Write Type of Transaction) [Space] (Write Type of
Category of Transaction) [Space] OTHER PARTY TIN [Space]
INVOICE NUMBER [Space] INVOICE VALUE [Space]
COMMODITY CODE [Space] OTHER PARTY LOCATION
The system will carry out the following validations before processing
the request. In case of failure of validation, the system sends the
appropriate error message to the mobile number:
1. It will validate the mobile number linked to the trader’s TIN before
accepting the request.
‘E-SUGAM’ Notification’ 13
2. It will validate the correct key word – KSR for Karnataka ‘e-
SUGAM’.
3. It will validate the correctness of codes for WS/IS/IM/EX and for
TYPE_SAL/PUR/THP/SGS/JRL/STR/STD/CSR/CSD/OTH.
4. It will verify the TIN of the local registered dealer of Karnataka
wherever the TIN is entered.
5. It will validate the COMM_CODE against the commodity
registered by the dealer for SUGAM purposes.
c. The following table gives the parameters with explanation and
acceptable values:
Sl.
No.
Parameter
Name
Description Acceptable Value
1 Type of
Transaction
Indicates whether the
transaction is within the
State or outside the State
WS – Within State
IS – Inter-State
EX – Export
IM – Import
2 Category of
Transaction
Indicates type of
transaction being carried
out
SAL – After Sale
PUR – After Purchase
THP – To His Principal
SGS – To Shop/Godown
JRL – Job Work/Return/Line
Sales
CSD – Consignment Sale
(Despatch)
CSR – Consignment (Receipt)
STD – Stock Transfer
(Despatch)
STR – Stock (Receipt)
OTH – Others
3 Other_Party_TIN Indicates the TIN of the
other Party
C – Consumer/Un-regd.
Dealer
TIN – 11 digits TIN of the
Reg. Dlr.
4 Invoice Number Indicates the document/
invoice number of the
transaction
10 Characters of ALPHA
NUMERIC value. Special
characters not allowed
5 Invoice Value Indicates the value of the
invoice/document/goods
10 Digits numeric values
