KVAT - Tax Exemption on Sale of Sugar

Notification, No. FD 216 CSL 2013, dated 05-11-2013

In exercise of the powers conferred by sub-section (1) of Section 5 of the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004), the Government of Karnataka hereby exempts with effect from Sixth day of November, 2013 the tax payable by a dealer under the said act on the Sale of Sugar.

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Click here to download the complete text of the above Notification in PDF Format.

Source: Commercial Taxes Department.

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KVAT - e-Sugam Notification - Corrigendum- dated 23.10.2013

Corrigendum

No. ADCOM (I&C)/PA/CR-31/2011-12, dated 23/10/2013

1. In the Notification No. ADCOM (I&C)/PA/CR-31/2011-12, dated 09th October, 2013,

i. In Part A, in item (1), in the table of details to be uploaded on the website, in Sl. No. 13, for the words “Rate of Tax”, the words “Other amount if any” shall be substituted.

ii. In Part A, in item (1), in the table of details to be uploaded on the website, in Sl. No. 14, for the words “Date of despatch”, the words “Total amount of Invoice” shall be substituted.

iii. In Part A, in item (1), in the table of details to be uploaded on the website, after Sl. No. 14, the number and the words “15 Date of despatch”, shall be inserted.

iv. In Part B, in item (3), in the table of details to be uploaded on the website, in Sl. No. 12, the word “Taxable” shall be omitted.

v. In Part B, in item (3), in the table of details to be uploaded on the website, in Sl. No. 13, for the words “Amount of tax if collected” the words “Date of despatch” shall be substituted.   

vi. In Part B, in item (3), in the table of details to be uploaded on the website, Sl. No. 14 shall be omitted.

2. The above mentioned Corrigendum is issued with immediate effect.

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Click here to download the complete text of the above Corrigendum in PDF Format.

Source: Commercial Taxes Department.

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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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Click here to download the complete text of the above Notification in PDF Format.

Source: Commercial Taxes Department.

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