KARNATA VAT ACT,2003 8/9/2015

ORDEAL OF VISITS BY DEALERS TO OFFICES 8/9/2015

ORDEAL OF VISITS BY DEALERS TO OFFICES 8/9/2015

ORDEAL OF VISITS BY DEALERS TO OFFICES 8/9/2015

PRE-VAT REGIME CONSTRAINTS 8/9/2015

PRE-VAT REGIME CONSTRAINTS 8/9/2015

PRE-VAT REGIME CONSTRAINTS 8/9/2015

BENEFITS OF E-GOVERNANCE 8/9/2015

BENEFITS OF E-GOVERNANCE 8/9/2015

BENEFITS OF E-GOVERNANCE 8/9/2015

E-GOVERNANCE ADVANTAGES -DEALERS 8/9/2015

E-GOVERNANCE ADVANTAGES -DEALERS 8/9/2015

E-GOVERNANCE ADVANTAGES -DEALERS 8/9/2015

E-GOVERNANCE ADVANTAGES –OFFICERS OF DEPARTMENT 8/9/2015

E-GOVERNANCE ADVANTAGES –OFFICERS OF DEPARTMENT 8/9/2015

Commercial Taxes Department, Karnataka provides all services through electronic medium 1 E-VARDAN – Online registration request & processing 2 E-VARADI – Online submission of returns 3 E-payment – Online payment of Taxes 4 E-SUGAM – Online request and download of Form for Goods movement 5 M-SUGAM – SMS based request and download of SUGAM for dealers 6 E-CST forms – Online request and issue of the CST forms 7 E-SUVEGA – Online request for Transit Pass for movement of goods through State 8 E- No Due Certificate – Online request and issue of the No Due Certificate 9 E-Grievance – Online grievance redressal 8/9/2015

Mobile Based Services 1 M-Grahak– SMS based information/complaint by public on the dealer 2 M-CST form Verify – SMS based verification of CST forms 3 M-SUGAM alert – SMS based daily alert to dealer on SUGAM downloaded from him 4 M-payment Alert – SMS based alert to dealer on e-Payment receipt 5 M-SUGAM Verify – SMS based verification of SUGAM by mobile Check Post Officers 6 M-TIN Verify – SMS based verification of dealer details 7 M-SUGAM – SMS based request and download of SUGAM for dealers 8/9/2015

E-INITIATIVES Dealer can file an application online Documents can be scanned and uploaded Registration fees can be paid through e-payment/ cash /cheque. After scrutiny/inspection of place of business, the security deposit would be intimated TIN and certificate dispatched electronically Username and password would be sent by . Status of process of registration is intimated through SMS Dealer need not visit the office, time and human resources are saved. Interface with tax officials reduced E-VARDAN- VAT Registration and Documentation Access through Net (e- Registration) Return can be filed from anywhere and any time No paper returns are accepted Arithmetically correct and accurate returns only are accepted. Returns with e-payment are deemed acknowledged Returns with cheque/cash/dd would be acknowledged only after submission of cheque/cash/dd. Non-filing of return and non-payment of tax result in blocking of sugam Filing of annual statement downloaded from the system is mandatory E-VARADI- VAT Return And Data through Internet- (Electronic filing of return) 4.0 lakh dealers are enabled for e-filing of returns All returns are accepted only through e-mode online registration are issued every month 8/9/2015

E-INITIATIVES VAT, CST, Entry Tax, Profession Tax can be paid electronically For more than Rs. 25,000 /pm, mandatory to pay through e- payment. SBI, SBM, SBH, syndicate, Canara, Union Bank of India, Indian, Corporation Bank,, Vijaya Bank, Central Bank of India,, Bank of Maharashtra, Indian Overseas Bank, Bank of Baroda and IDBI are enabled for e-payment. Shortly, entertainments tax, luxury tax and betting tax would be enabled. No hassles of bouncing of cheques and waiting for realization Instant credit to the dealers’ account and no fear of missing payments. E –Payment Fourteen Public sector banks are enabled. The process of enabling some private sector banks is on As per the notification dated issued by the CCT, for 29 goods transported within the State and 22 goods brought from outside the State downloading of sugam is mandatory. Alternative websites for e-sugam: in addition to main website Unlimited sugam can be downloaded (in cases where there is an attempt to evade payment of tax or such similar reasons number of sugam are restricted ) Entering the vehicle number is not mandatory. Multiple username and password are being provided for downloading of e-sugam for branches located in karnataka. E-SUGAM -Simple Uploading of Goods Arrival and Movements 80,000 sugams are being down loaded every day Around 95% tax is being collected through e-payment 8/9/2015

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 8/9/2015

All dealers registered under the CST Act are enabled for obtaining of e- CST forms. “C”, “E 1 ” “E 2 ”, “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 in addition to the website 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 TypeDealers No C E E F H Forms issued every month are as under E-Initiatives 8/9/2015

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-Grievance 900 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-GRAHAK Policing by the Citizens E-Initiatives 8/9/2015

E-Initiatives To Verify the authenticity of online CST forms issued by the CTD through SMS: Enter the Text KCST SERIES NUMBER SERIL NUMBER and send to or to For example Series Number is KA-CA and Serial Number is then text would be KCST KA-CA M-CST form Verify Issuing Authority, To whom issued, TIN Value etc. would be displayed To Verify the TIN of a dealer in Karnataka through SMS: Enter the Text KTIN TIN and send to or to For example if the TIN 1s then the text would be KTIN M-TIN Verification Name and address of the dealer and the details of registering authority is shown 8/9/2015

Sl.NoServices Prescribed Time for delivery of services 1Issue of Registration under VAT15 working days 2Issue of No Due Certificate under VAT- Do - 3Issue of Registration under CST- Do- 4Issue of Registration under KTEG(Entry Tax)- Do - 5Issue of Permits under Entertainments Tax- Do - 6Issue of Registration under Luxury Tax- Do - 7Issue of Registration under Profession Tax- Do - 8Issue of declaration in C Form10 working days 9Issue of Certificate in E1 and E2- Do- 10Issue of declaration in F forms- Do - 11Issue of Certificate in Form H-Do- Eleven services are brought under the Guarantee of Services to the Citizens ACT 8/9/2015

THANK YOU 8/9/2015