KARNATA VAT ACT,2003

04/19/23

04/19/23

ORDEAL OF VISITS BY DEALERS TO OFFICES

04/19/23

ORDEAL OF VISITS BY DEALERS TO OFFICES

04/19/23

ORDEAL OF VISITS BY DEALERS TO OFFICES

04/19/23

PRE-VAT REGIME CONSTRAINTS

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PRE-VAT REGIME CONSTRAINTS

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PRE-VAT REGIME CONSTRAINTS

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BENEFITS OF E-GOVERNANCE

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BENEFITS OF E-GOVERNANCE

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BENEFITS OF E-GOVERNANCE

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E-GOVERNANCE ADVANTAGES -DEALERS

04/19/23

E-GOVERNANCE ADVANTAGES -DEALERS

04/19/23

E-GOVERNANCE ADVANTAGES -DEALERS

04/19/23

E-GOVERNANCE ADVANTAGES –OFFICERS OF DEPARTMENT

04/19/23

E-GOVERNANCE ADVANTAGES –OFFICERS OF DEPARTMENT

04/19/23

Commercial Taxes Department, Karnataka provides all services through electronic medium

Commercial Taxes Department, Karnataka provides all services through electronic medium

04/19/23

Mobile Based Services

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E-INITIATIVES

5500 + online registration are

issued every month

04/19/23

E-INITIATIVES

Around 95% tax is being collected through e-

payment

04/19/23

• downloading of e-sugam number after entering the details of goods under transport is sufficient . Printed e-sugam is not required .

•If the value of the goods under transport after sale is more than Rs. 20,000/ then e-sugam is mandatory.

• For the goods brought from outside the State, irrespective of value e-sugam is mandatory.

• For non filing of return within the prescribed time or for non-payment of tax downloading of sugam would be blocked.

• The validity of sugam ranges from two to ten days depending on the distance.

E-SUGAM

M –SUGAM(Mobile SUGAM)

• For the dealers who do not have computer and internet, mobile sugam facility is provided

• A dealer can register two mobile numbers in the CTD’s data base.• Transportation details can be sent through SMS to the CTD’s

server.• After receipt of the SMS, CTD server would generate a sugam

number and sent back to the mobile handset.• Number of sugam generated by the dealer would be intimated

through SMS.

Every day, No. of sugam downloaded

would be intimated to the dealer through SMS

E-Initiatives

04/19/23

•

•All dealers registered under the CST Act are enabled for obtaining of e-CST forms.

•“C”, “E1” “E2”, “F” and “H” forms can be obtained electronically.• Dealers to upload the request with all the details of interstate

purchase/ receipts like invoice/delivery note number, date, commodity, value, Tin of selling/dispatching dealers etc.

• LVO/VSO would verify 1) whether commodity is included in the RC 2) Whether the purpose of use of commodity is as per the declaration given in the RC 3) Whether value is declared in the return, then the forms would be approved or rejected. Thereafter dealer can print the form

• Seal of the issuing authority is not required for the C forms to be issued to the dealers of the AP, Gujarat, Kerala and TN

• For dealers of other States affixing seal of issuing authority is required

• Authenticity of CST forms issued online can be verified from the website http://ctax.kar.nic.in in addition to the website www.tinxsys.com

• It is intended to generate the CST forms automatically by the computer system after the dealer uploads the required details along with the return.

• By simplifying the procedure, the delay in approval of C form would be reduced

E-CST Forms

Type Dealers NoC 12500 111000

E1 125 1400

E2 15 60

F 750 11600

H 200 4600

Forms issued every month are as under

E-Initiatives

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• Transporter shall upload the details of goods and goods vehicle transiting through the State before the goods vehicle reaches the State border

•Entry checkpost officer after verification converts the application into the transit pass.

•At the exit checkpost, the officer would once again verify the and surrender the transit pass through the system

•Considerable time and manpower is saved.•Clandestine transactions are curbed

E-SUVEGA- Simply Upload about Vehicle and Go Across

No. of transit Pass issued per day is 500 comprising

1300 consignments

• All registered dealers can obtain no due certificate electronically from CTD

E- No Due Certificate

• A registered dealer can submit the grievance after logging into the CTD website to the various level of authorities.

• Concerned authorities are redressing the grievances • The status of such grievance can be viewed by the dealer.

E-Grievance900 grievances are

redressed

• Any citizen can furnish the information of non- issue of invoice through SMS

• CTD would contact the citizen for further information, if necessary• Appropriate action is taken by the CTD and the status is updated on

website• Any member of public can view any complaint and its latest status

E-GRAHAKPolicing by the Citizens

E-Initiatives

04/19/23

E-Initiatives

• To Verify the authenticity of online CST forms issued by the CTD through SMS:

• Enter the Text KCST <space>SERIES NUMBER<space> SERIL NUMBER and

• send to 9212357123 or to 92443355223• For example Series Number is KA-CA and Serial Number is 234567 then

text would be KCST KA-CA 234567

M-CST form Verify

Issuing Authority, To whom issued, TINValue etc. would be displayed

• To Verify the TIN of a dealer in Karnataka through SMS:• Enter the Text KTIN <space>TIN and send to 9212357123 or to

92443355223• For example if the TIN 1s 29123456789 then the text would be

KTIN 29123456789

M-TIN Verification

Name and address of the dealer and the details of registering authority is shown

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Sl.No Services Prescribed Time for delivery of services

1 Issue of Registration under VAT 15 working days

2 Issue of No Due Certificate under VAT - Do -

3 Issue of Registration under CST - Do-

4 Issue of Registration under KTEG(Entry Tax) - Do -

5 Issue of Permits under Entertainments Tax - Do -

6 Issue of Registration under Luxury Tax - Do -

7 Issue of Registration under Profession Tax - Do -

8 Issue of declaration in C Form 10 working days

9 Issue of Certificate in E1 and E2 - Do-

10 Issue of declaration in F forms - Do -

11 Issue of Certificate in Form H -Do-

Eleven services are brought under the Guarantee of Services to the Citizens ACT

04/19/23

THANK

YOU

04/19/23