ACCT(Retd)
7197 Points
Joined July 2010
E-sugam is necessary,and it is convenient at checkposts, or when checked by mobile CPs,whenever any taxable goods are moved either for sale,for receiving any taxable goods after prchase from outside the state or import,when dispatching for job work etc. While moving goods within a revenue district not as a result of sale form VAT115 can be used.. For all details see related notifications in website :https://sugam.kar.nic.in or https://sugam2.kar.nic.in.There are different parts applicable with varying formats for each kind of transactions,use of abrreviations,commodity codes etc along with instructions.You may also refer to KLJ publications,KVAT Act 2003-2012-13 pages 703 to 773.....mjk.