Refresher Course on Bank Branch Audit Course

Share on Facebook

Share on Twitter

Share on LinkedIn

Share on Email

Share More

Following major changes have been effected by the government of Karnataka for E-Sugam videCircular No. ADCOM(I&C)/P.A./CR-31/2011-12 DT.09.10.2013.Please spend some time to read the gist of major changes(as there is no excuse available under any law on account of ignorance of law).

I. More number of items are brought under E-Sugam on account of sale exceeding Rs.20,000/-(Covered many items which was used by industry in general)


For detailed list of items, kindly refer to file attached >>Click here


II.  More number of items are brought under E-Sugam on account of purchases from outside the state or Import. There is no value specified in the notification, So we need to issue E-Sugam for all purchases of this category.(Covered many items what an industry uses)


For detailed list of items kindly refer to my file >>Click here.


III. E-Sugam is compulsory for sending the material to the job worker for Job work. Earlier it was Manual form 515.

(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:,,  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 dispatch


Further, the following details may also be uploaded:-

1. Goods vehicle number

2.  L.R. Number

3.  L.R.Date


The Job worker shall send


(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.


IV. Material received from Job worker does not required to file E-Sugam online but compulsory to issue form 515along with DC, Labour Invoice and E-sugam number under which he has received the material for Job work.


V. Material sent outside the Factory for weighment, line sale, transfer to or from depot, godown(warehouse),Branch ,Head office –Shall use self-printed delivery notes in Form VAT515 inlieu of E-Sugam compulsory.




1)  Please note hidden purpose of this is you will not be allowed to claim C-form for the invoices of previous month beyond 15 days from the closure of the previous month. So you cannot issue C-form for previous month invoices on account of purchases in the subsequent month as you have to file all interstate purchase online with the government monthly.


In simple words you cannot issue C-form for the invoice dated prior to 15th of the previous month. Hence it is requested not to accept any material of previous month whose invoice dated prior to 15th of previous month.


2) 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:

(i) If the distance from the origin of the goods  to the destination is less than 100 KMs - validity period is 2 days from the day of uploading

(ii) If the distance from the origin of the goods to the destination is between 101 KMs and 500 KMs. - validity period is 3 days from the day of uploading

(iii) If the distance from the origin of the goods to the destination is above 501 KMs and 1000 KMs - validity period is 5 days  from the day of uploading

(iv) If the distance from the origin of the goods to the destination is1001 KMs and above - validity period is 10 days from the day of uploading


**The day will be reckoned as 24 hours from the time of uploading.


*Please note ,Instances of non-compliance of this Notification  would invite penalties under sub-section (12) of Section 53 of the Karnataka Value Added Tax Act, 2003(Karnataka Act No. 32 of 2004).


Note: Please download attached file containing original notification and useful file >> Click here


Thanks & Regards


CAclubindia's WhatsApp Groups Link


Published by

Ganeshbabu K
(Audit and Tax Advisory)
Category VAT   Report

1 Likes   418 Shares   137601 Views


Related Articles


Popular Articles

Follow us
Course 2023 Course 2023

CCI Articles

submit article