A CASE STUDY ON E- SUGAM
Abhishek Tiwari
Assistant Professor Techno Institute of Management & Science, Lucknow, India
Published Online : 2016-10-30
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International Journal of Marketing & Financial Management
Print ISSN : 2349 –2546
Online ISSN : 2348 –3954
Frequency : Monthly
Current Issue : Volume 4 , Issue 7
2016
Abhishek Tiwari
Assistant Professor Techno Institute of Management & Science, Lucknow, India
Published Online : 2016-10-30
Download Full Article : PDF Check for Updates
Introduction
Sugam – acronym-
Simple Uploading of Goods Arrivals and Movements.
e - Sugam is a procedure set by the Commercial Taxes Department of Karnataka State for all the dealers who are transporting the designated goods of worth over Rs.20000 to other dealers and upload the same in the department’s website and obtain a unique number as proof of uploading such transporting details. The unique number thus obtained shall be produced to the check post officer on reaching a check post. Every dealer registered under Karnataka Value Added Tax 2003, needs to upload the details of notified goods being dispatched or transported, in the format available in CTD’s website before the movement of goods commences. Thus a dealer/trader before dispatching goods by a truck, first uploads each transaction details onto the CTD’s website electronically, obtains an acknowledgement, e-SUGAM for having uploaded and then uses this e-SUGAM as a valid document for the transportation of goods. This would ensure that all sales are properly accounted and there will not be any problem of tax evasion.