Earlier the Government of Karnataka was based on the philosophy that the Dealer should use a delivery note and the entire effort of the department is organized towards making the dealer account the transaction in his or her books of accounts. But using e-Sugam, this criterion is reversed by making the dealer account the transactions first and only then can he/ she forward or dispatch the goods. This project was introduced to reduce the hardship of dealers (taxpayers) in one hand and on the other hand it was introduced to ensure better tax compliance by introducing self-policing amongst the taxpayers. E-Sugam is formerly known as “e- Form VAT 505″.
What is E-Sugam?
e‐Sugam is a procedure set by the Commercial Taxes Department of Karnataka for all the Taxpayers (dealers) who are transporting the goods of worth over Rs. 20000/-. The dealers should upload the transporting details in the Commercial Tax Department’s website and should obtain a unique number as proof. This unique number which is obtained must be produced to the check post on reaching a check post office. Every dealer registered needs to upload the details of the notified goods that are being transported or dispatched to the State Department under Karnataka Value Added Tax 2003. The forms shall be uploaded in the format that is available on CTD’s website before the movement of goods commences.
E-Sugam Login Process – sugam.kar.nic.in
These are the instructions to log in to E-Sugam Portal. The process is available for a New user and also for Registered user. Go through the process and file your VAT Return.
For Registered User
Step1: The Assessee has to visit the nearest LVO (Local VAT Office) of VSO (VAT Sub-Office) for an account in VAT e-filing system by submitting an application to the Local VAT Office.
Step2: Then after submitting the application form the LVO will provide you a username and password.
Step3: This username and password are mandatory to login into the Commercial Tax Department website.
Step4: Visit www.ctax.kar.nic.in then you can see the page as shown below
Step5: Click on the VAT e-Filing System. Then a VAT e-Filing page will be displayed as shown below.
Step6: Enter your username and password given by Commercial Tax Department and click on the login button. Then the page will be displayed as shown below.
Step7: Here you can see the first time login page and then the welcome page as shown below. Study the information and then click on the “Next” Button.
Step8: After clicking on the “Next Button” then the page will be displayed as shown below.
Step9: Enter your address, contact no, etc. in the page and then click “Next”. Then you can see Creation of New Username Module page.
Step10: Enter the username and password of your choice in the module and click on ‘create’. Then you can see the e-Filing system Main Page. This module consists of the following categories. They are
- New Entry.
- Upload XML/ ZIP file.
- Update and Submit.
Note: Here the main instructions are given as shown below. The Assessee have to follow the instructions carefully before proceeding to the further steps.
Generation of E-Sugam Forms
These are steps to be followed for the generation of E-Sugam Forms. Every dealer who is transporting goods of value over Rs. 20000 should possess e-Sugam form. The dealers have to enter the details of the goods that re being transported in E-Sugam New Entry form. On submitting the E-Sugam Form, the system will generate an Acknowledgment and a Unique Number to the dealer. The printed copy of the acknowledgment should be kept with the person in charge of the goods vehicle while transporting the goods.
Step1: In the home page of e-filing click on E-Sugam Forms and then on “New Entry” option. Then the E-Sugam New Entry form will be displayed as shown below.
Step2: The E-Sugam New Entry Form will be as below
Step3: In this new entry form select the starting point and ending point to which the goods are transported.
Step4: Also select the type of commodity which you are transporting and category of transaction. For the different type of transactions, the type of documents to be attached are different. Here the Assessee can check the list of Document to be attested with the type of transaction.
|Category of Transaction||Document Type|
|After Sale, After Purchase.||Invoice (INV)|
|To his Principal.||Invoice (INV), Consignment Note|
|For goods purchased from URD’s the category will be ‘After Purchase’.||Self-Purchase bill|
|Consignment Sale (Receipt), Consignment Sale (Dispatch).||Consignment Note|
|To his shop/Godown/Storage, Stock Transfer (Dispatches).||Stock Transfer Memo|
|Job work, Return after Job work.||Labor charges bill/ Job work Voucher and Others|
Step5: After filling all these details and formalities then click on “Save” and then “Submit”.
Step6: Then, for example, you can see the file as shown below. Take a print of the copy for further use.
So these are the steps to generate E-Sugam Form. The Assessee can also click here for downloading e-Sugam form and Karnataka VAT Forms. In KVAT Forms, you can get Karnataka VAT Registration, Return Forms, etc.