KVAT - e-Sugam Notification dated 09-10-2013

No. ADCOM (I&C)/P.A./CR-31/2011-12, dated 09/10/2013

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.

Now, therefore, in exercise of the powers vested under Sub-section 2-A of Section 53 of the Karnataka Value Added Tax Act, 2003 (Karnataka Act No. 32 of 2004) and in supercession of the Notification No. ADCOM (I&C)/P.A./CR-31/2011-12 dated 23-12-2011, following Notification is issued and it comes into effect from 01-11-2013.

NOTIFICATION

PART - A	For Despatches by Registered Dealers as a result of Sale.
PART – B	For Transportation not as a result of Sale.
PART - C	For Receipt of Goods from Places outside the State.
PART – D	For Movement of Goods within a Revenue District Limits for Job Work.
PART – E	For Movement of Goods within a Revenue District Limits for the purposes other than as a result of Sale or Job Work.
PART-F	Procedure to enter the Information in Parts A, B, C and D of the Notification in ‘e-SUGAM’.
PART-G	Additional facilities in the ‘e-SUGAM’ available if Uploaded through Internet via Computer.
PART-H	Procedure to enter the Information in ‘m-SUGAM’ for purposes of Part-A, B, C and D of the Notification.

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Source: Commercial Taxes Department.