Not possbile for Karnatak party to give E Sugam no. then

Section 22(6) of the KVAT Act states that every dealer who obtains or brings taxable goods from outside the State, whether as a result of purchase or otherwise, shall be liable to be registered after such first purchase or procurement irrespective of the value of goods purchased or procured. It is not clear as to whether the consignment is the first consignment. If it is not the first consignment then, the your dealer must be registered and has committed an offence of non-registration. If it is the first consignment then apply for registration immediately and obtain the e-sugam user name and password and enter the same. Every local branch of the Non-resident dealer also must obtain registration. Hence your Hubli branch being the consignor, he must have obtained registration.