E-Sugam Form made mandatory in Karnataka state for all Material Movement, means goods and services enter or exit into the state. eSugam can generate only by the registered dealers of Karnataka State. 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 eSugam, this criterion is reversed by making the dealer account the transactions first and only then can he/ she forward or dispatch the goods. Esugam was introduced to reduce the hardship of state dealers (taxpayers) on the one hand and the contrary. The eSugam in Karnataka was added to ensure better tax compliance by submitting self-policing amongst the taxpayers. E-Sugam is formerly known as “e- Form VAT 505″. Let’s have a glance on all about eSugam form in karnataka state in the following section.After completion of this article, you will have a clear idea about E Sugam in Karnataka, E Sugam Form Filing, E Sugam Format, e-Sugam VAT e filing system, What is E sugam Form, How to Apply for Esugam Online, How to Download E-sugam Form.
What is eSugam?
The New e-sugam notification is issued on January 25th, 2011 which comes into effect from 1st of Feb 2011 for quick clearance of goods at the check-posts of Karnataka. The Karnataka E Sugam notification is after due consideration of the feedback from the dealers and the Field officers of the Department of e-sugam Karnataka VAT. e‐Sugam is an Online procedure set by the Commercial Taxes Department of Karnataka state for all the registered 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. Check out the complete procedure for
Advantages of e-SUGAM System
Let us have a glance on the benefit of e-SUGAM System in Karnataka in the following section.
- Increased tax revenues for the Karnataka VAT department.
- Better compliance with VAT law by the dealers.
- Better utilization of Human Resources.
- Enabling processing of information by Karnataka VAT dealers.
- Simplified procedures and avoiding frequent visits of VAT dealers to Karnataka VAT tax offices.
- Reduces the detention of vehicles at the check post.
- Shifting capture of information from paper mode to electronic mode – Paperless Online process.
VAT e-filing system
Using this web-site www.vat.kar.nic.in, the dealers can submit Form VAT returns, download e-Sugam form in Karnataka, request and download the CST forms, upload the CST Receipt forms, TDS forms, Sales, Purchase and Export Invoices details. These options can be accessed through the username and password provided by the department. Further details can be seen in the user manual available on the web-site.
ESugam Salient Features
- Coffee seeds.
- Edible oil including vanaspati.
- Flooring / Wall tiles of all kinds.
- Iron and steel.
- Timer including Eucalyptus and Casuarina.
- All sorts of electrical goods including appliances.
- All kinds of automobile parts and accessories.
- Oil seeds including coconut and copra.
- Plywood, veneer.
- A scrap of ferrous and non-ferrous metals.
- Ores of all kinds.
- All automobile parts and accessories.
- All Electrical goods including appliances.
- Edible oil including vanaspati.
- Flooring and Wall tiles of all kinds.
- Dry fruits.
- Iron and steel.
- The machinery of all kinds.
- Veneer, Plywood.
- Timer including Casuarina and Eucalyptus.
- If the distance from the origin to the destination of the goods is less than 100 km – esugam Validity period is 3 days from the day of upload
- If the distance from the origin to the destination of the goods is between 100 km to 500 km- E Sugam Validity period is Five days from the day of Esugam form upload.
- If the distance from the origin to the destination of the goods is above 500 km – The E-Sugam Validity period is Seven days from the day of E SUGAM VAT Form upload.
Esugam is an online facility provided to the Karnataka dealers to upload the details of goods being transported onto the VAT Tax department’s website while dispatching or receiving the goods and obtain a unique number as a proof of uploading such transportation details. The esugam unique number thus obtained shall be produced before the enforcement/check post officer. Check out the steps for Esugam Login, Esugam Form download here.
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 the Registered user. Go through the process and file your VAT Return. Check out the procedure for How to apply e-SUGAM Karnataka in the following section.
E Sugam Login procedure for Registered User
- 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.
- Then after submitting the application form the LVO will provide you a username and password.
- This username and password are mandatory to login into the Commercial Tax Department website.
- Visit the Karnataka Commercial Tax Department web-site http://vat.kar.nic.in or http://vatkar.gov.in or http://18.104.22.168/vat505 www.vat.kar.nic.in as shown below.
- Click on the VAT e‐filing system Karnataka Commerical Tax Department Website. The Login page of the eSugam VAT eFiling page will be displayed.
- A new e-SUGAM Dealer Login Page will open as shown in the below image.
- In the ESugam Dealer login page enter your username and password given by Karnataka Commercial Tax Department and click on the login button.
- The e-Filing System Home Page is displayed for User Account filed.
- When you login for the first time into the E-sugam system successfully using the username & password given by the Karnataka VAT department, you will be displayed on the following page.
- After clicking on the “Next Button” then the page will be displayed as shown below.
- Enter all the relevant contact information of the taxpayer in appropriate fields, and click the Next button.
- A new page with New Username Module page will be displayed.
- Enter the username & password of your choice in the respective module and click on ‘create.’ Then you can see the Karnataka VAT e-Filing system, Main Page. The e-SUGAM module has the following sub-modules.
- 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
Every commercial dealer of Karnataka who is transporting goods of value over Rs.20,000 should own an e-SUGAM form. The commercial taxpayer has to enter the details of the goods being transported in e-SUGAM New Entry form. On submitting of the Karnataka e-SUGAM New Entry form, the system generates a unique number and an acknowledgment letter. The e-SUGAM serial number or the printed copy of this acknowledgment letter should be available with the driver/person-in-charge of the goods vehicle while transporting the goods. Let us have a glance on ESugam form for new entry in the following section.
Steps for ESugam Forms -New Entry
- In the Karnataka Commercial Tax e-Filing System home page, click e‐SUGAM Forms.
- A new dropdown will open and again click New Entry option from.
- An e-SUGAM New Entry Form will be opened as shown in the below image.
- In e-SUGAM New Entry Form, enter the starting place and the end place of the transportation of goods in the respective From Place and To Place fields.
- In the Goods Details section of Esugam Form, enter the details of the goods or products being transported.
- Click the Commodity drop-down list and select the commodity. If in case the commodity you are dealing with is not available in the drop-down list, you need to add the commodity.
- To add the commodity, refer Section 3.1 To insert e‐SUGAM Commodities.
- In the following fields enter the commodity description, net value, quantity and tax value of the commodity in their respective fields.
- 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|
- After filling all these details and formalities then click on “Save” and then “Submit”.
- 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. Download e Sugam Form VAT 505 Form here.