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Karnataka GST Act 2017 for all Materials

Karnataka GST Act 2017

Karnataka GST Act 2017 : These rules may be called the Karnataka Goods and Services Tax (Amendment) Rules, 2017. They shall come into force with effect from the 1st day of July, 2017.

Every registered person for movement of goods in relation to a supply or for reasons other than supply or due to inward supply from outside the State or inward supply from un-registered persons, whose value exceeds fifty thousand rupees shall enter the details of such goods in the format, i.e., ‘e-way bill’ appearing in one of the departmental websites, namely, http://vat.kar.nic.in http://sugam.kar.nic.in http://sugam2.kar.nic.in before the movement of goods commences in respect of the following commodities:

Karnataka GST Act 2017

(1) Arecanut

(2) Automobile parts and accessories thereof of all kinds

(3) Bitumen (Asphalt) and Cold Tar

(4) Cardamom

(5) Cashew

(6) Cement

(7) Cement Concrete Block and cement bricks of all sizes

(8) Chemicals of all kinds

(9) Coffee seeds

(10) Cotton

(11) Dry fruits

(12) Edible oil including vanaspathi

(13) Electrical goods of all kinds including appliances

(14) Electronic goods of all kinds

(15) Flooring/wall tiles of all kinds

(16) Furniture and parts thereof of all kinds

(17) Glass in all forms

(18) Granite/Marble blocks, slabs and tiles

(19) Hardware of all kinds

(20) Hosiery goods

(21) Iron & steel

(22) Khaini, Cigarettes, Zarda and all Tobacco Products. All kinds of Tobacco other than Raw Tobacco, Pan Masala, Pan Chatnis, Scented Snuffs and Kheemam

(23) Lubricant oil including waste oil

(24) Machinery of all kinds and parts thereof

(25) Non-ferrous metals in all forms

(26) Oilseeds including copra

(27) Oil Cake of all kinds

(28) Ores of all kinds

(29) Packing materials of all kinds

(30) Paints

(31) Paper of all kinds

(32) Pepper

(33) Plastic Granules/Powders of every description.

(34) Plywood, Veneer, Boards including flooring boards and laminated sheets

(35) Ready Mix Concrete

(36) Readymade garments, clothing accessories and other made up textile articles

(37) Rubber

(38) Sanitary fittings of every description

(39) Scrap of ferrous and non-ferrous metals

(40) Tea

(41) Timber including Eucalyptus and Casuarina

Karnataka GST Act 2017

In relation to a supply or due to inward supply from Outside the State or inward supply from un-registered persons, a tax invoice or a delivery challan, as the case may be,shall be carried in addition to entering the details in the departmental websites. Further, when goods covered by a single invoice are carried in more than one goods vehicle, a separate ‘e-way bill’ has to be generated for each vehicle alongwith document as specified in sub-rule (5) of rule 55 of the Karnataka Goods and Services Tax Rules, 2017. The following details shall be uploaded on the websites.

Karnataka GST Act 2017

Sl No:
Office of GSTO of the registered person uploading
I (a) Name and address of the registered person uploading


(c) Date of uploading the details

(d) Date of transportation of goods/likely date of entry of goods

II Place

(i) From:

(ii) To:

III Description of the goods – 

(i) Name or class of goods supplied

(ii) Quantity or weight

(iii) Taxable value

(iv) GST collected

(v) Other amount, if any,

(vi) Total amount 

IV (i) Name and address of the owner of the goods vehicle or vehicle by which the goods are supplied

(ii) Registration number of the goods vehicle or vessel

(iii) GC/LR No.

(iv) GC/LR Date

V Category of transaction
VI Details of consignor and consignee as per category

(i) GSTIN of consignor

(ii) Name and address of consignor

(iii) GSTIN of consignee

(iv) Name and address of consignee

(v) Document Number.

(vi) Document date

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Karnataka GST Act 2017

Procedure to enter the information: For making entries in the format given above, the following procedure may be followed:

(a) Every such tax payer shall log onto any one of the following three websites: a. http://vat.kar.nic.in b. http://sugam.kar.nic.in and c. http://sugam2.kar.nic.in

(b) The users of e-sugam prescribed under sub-section (2-A) of Section 53 of the Karnataka Value Added Tax Act, 2003, vide Notification No.ADCOM (I&C)/DC(A3)-CR:158/2013-14, dated 05-03-2014, shall use their existing username and password.

(c) Every such registered person shall obtain his ‘username’ and ‘password’ from the jurisdictional Local GST Office or GST sub-office, if it is already not communicated to him by the Local GST Office or GST sub-office.

(d) Using the ‘username’ and ‘password’ communicated to him/her by the jurisdictional Local GST Office or GST sub-office, he shall proceed to make entries with the help of instructions contained in the above mentioned websites; the registered person is required to choose the appropriate field as appearing in the common format by clicking the corresponding options. The registered person can choose appropriate box in the common module ‘e-way bill’ for all types of entries of the Notification.

(e) After submission of the requisite information, the computer would generate and display a unique number. The registered person should note down this on paper in a clear and legible manner. There would also be facility to take a print from the computer and this print will have all the details uploaded by the registered person along with the ‘unique number’. The person-in-charge of the goods vehicle shall produce the unique number to the officer who intercepts the goods vehicle enroute in the State. In case, the registered person is unable to generate such unique number in the place of loading of goods, due to non-availability of internet or computer facility he may still log onto the notified websites, at a place where such internet or computer facility is available and upload the required details and then obtain the unique number. Every such registered person shall view the report of all such entries made and unique numbers generated by him during every week for which a facility is provided on the websites to ensure the correctness of the entries and also to ensure that the facility of entry of transactions made by him is not misused by any unauthorised person. In case a registered person finds that any entry of transactions recorded in his account is not entered by him, he should immediately change his ‘password’ and if for any reason he is unable to change the ‘password’ he should report this fact to the jurisdictional Local GST Office or GST sub-office in writing. Further, such registered person shall also inform the jurisdictional Local GST Office or GST sub-office within three days from the date of entry of such transaction which he claims to be not made by him.

(g) The registered person should keep the ‘password’ in proper custody. The registered persons are advised to change the ‘password’ at regular intervals.

(h) In order to ensure that there are no instances of misuse of the facility of ‘e-way bill’, it is prescribed that the ‘e-way bill’ once uploaded shall be valid for the following durations:

Karnataka GST Act 2017

Sl No. Distance  Validity of ‘e-way bill’
1. If the distance from the origin of the goods to the destination is less than 100KMs Validity period is two(2) days from the day and time of uploading 
2. If the distance from the origin of the goods to the destination is between 101 KMs and 500 KMs Validity period is three (3) days from the day and time of uploading
3. If the distance from the origin of the goods to the destination is between 501 KMs and 1000 KMs  Validity period is five (5) days from the day and time of uploading
4. If the distance from the origin of the goods to the destination is between 1001 KMs and 2000 KMs Validity period is ten(10) days from the day and time of uploading
5. If the distance from the origin of the goods to the destination is 2001 KMs and above Validity period is twelve(12) days from the day and time of uploading The day will be reckoned as 24 hours from the time of uploading.

Karnataka GST Act 2017

The registered persons who dispatch any taxable goods from their place of business to any other place within the limits of a revenue district other than as a result of supply or job work, but for the purposes like weighment, line-sales, transfer to or from depot, go down (warehouse), branch, head-office, shall use self-printed delivery note.

Karnataka GST Act 2017

Instances of non-compliance of this notification or entering of wrong data invite detention or seizure and penalty under Section 129 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act No. 27 of 2017).

Karnataka GST Act 2017

The following additional facilities are available to the registered persons who upload the information required for the issue of ‘e-way bill’ through internet using a computer:

(a) Multiple ‘user name’ and ‘password’: if the registered person has more than one place of business and requires more than one ‘password’, he shall apply to the jurisdictional Local Goods and Service Tax Officer or Goods and Services Tax Sub-Officer. The jurisdictional Local GST Officers or GST Sub-Officers will forward the request to headquarters who would then issue required number of ‘passwords’ as requested by the registered person.

(b) Uploading of details of multiple commodities specified in a single invoice: If there are more than one commodity in an invoice, the registered person may specify the consolidated value of all such commodities and the description of commodities may be entered in the box provided in the entry form.

(c) Entering multiple invoices relating to the same consignor/consignee: If there are goods covered by multiple invoices relating to the same consignor / consignee being transported in the same goods vehicle, the registered person may upload the total value and quantify of goods covered by all such invoices. The invoice number of each and such invoices should be mentioned in the additional column provided.

Karnataka GST Act 2017

Procedure to enter information in ‘m-way bill’:For registered persons who do not have the facility of computer, a system called ‘m-way bill’ is put in place for enabling the registered persons to upload the details of goods to be transported into the department’s website through their own mobile phones. ‘m-way bill’ is a method for getting the ‘e-way bill’ number for arrival and movement of goods through SMS from their own mobile phone number.

For using the ‘m-way bill’ service the registered person has to write to the jurisdictional Local Goods and Service Tax Officer or Goods and Services Tax Sub-Officer concerned using his existing ‘username’ and ‘password’ and register two mobile numbers for ‘e-way bill’:

(a) For uploading the information in ‘m-way bill’ the registered in the first place has to login to one of the department’s websites namely: http://vat.kar.nic.in, http://sugam.kar.nic.in, and http://sugam2.kar.nic.in and register the commodities dealing in for the purposes of availing of the ‘e-way bill’ facility, using the option ‘Reports and Help’ Add ‘e-way bill’ commodities and then select the commodities which he/she would be transporting for ‘m-way bill’ purpose and save the same. He has to note down the commodity codes corresponding to the commodity added or saved and then mention the relevant commodity code numbers in the ‘m-way bill’ for the purpose of sending the SMS for generating ‘m-way bill’ number.

(b) There are eight parameters used for sending the information through SMS to a designated mobile telephone No. 9731978899.Once the information sent reaches the department’s server, the system will validate the details of information and generates ‘m-way billnumber’ and return it back to the sender for being used by the sender for enabling its use during movement of goods. The number so generated may be passed on to the transporter for issuing it at the check-post or at the point of interception of the goods vehicle by the officers of the department. The SMS format for sending the information of the details of goods to be transported for getting the ‘m-way bill’ number generated is as under: KWR [Space] (Write Type of Transaction) [Space] (Write Type of Category of Transaction) [Space] OTHER PARTY GSTIN [Space] INVOICE NUMBER [Space] TAXABLE VALUE [Space] TAX AMOUNT [Space] COMMODITY CODE [Space] OTHER PARTY LOCATION

(c) The system will carry out the following validations before processing the request. In case of failure of validation, the system sends the appropriate error message to the mobile number:

1. It will validate the mobile number linked to the trader’s GSTIN before accepting the request.

2. It will validate the correct key word — KSR for Karnataka ‘e-way bill’.

3. It will validate the correctness of codes for WS/IS and for TYPE SAL/PUR/THP/SGS/JRL/OTH.

4. It will verify the GSTIN of the local registered tax payer of Karnataka wherever the GSTIN is entered.

5. It will validate the COMM CODE against the commodity registered by the tax payer for

6. ‘E-way bill’ purposes.

(d) The following table gives the parameters with explanation and acceptable values:

Karnataka GST Act 2017

SI. No. Parameter Name Description Acceptable Value
1. Type of Transaction Indicates whether the transaction is within the State or outside the State. WS — Within State

IS — Inter-State

2. Category of Transaction Indicates type of transaction being carried out SAL — After Sale

PUR — After Purchase

THP — To His Principal

SGS — To Shop/Godown

JRL- Job work/Return/Line Sales

OTH — Others

3. Other Party GSTIN  Indicates the TIN of the other Party C— Consumer/Unregd. Tax payer

GSTIN — 15 digits

GSTIN of the registered person. 

4. Invoice Number Indicates the document/invoice number of the transaction ALPHA NUMERIC value. Special characters not allowed
5. Taxable Value Indicates the taxable value of the invoice/document/goods Numeric values
6. Tax Amount  Indicates the amount of tax collected in the invoice Numeric values
7. Code Number of the commodity Indicates the Commodity code of commodities registered by the tax payer in the department’s Website Digits numeric values
8. Other Party Location Indicates the place where the goods are moved to in case of sale/dispatch or place from where the goods are moved from in case of purchase/ receipt 25 Characters

Karnataka GST Act 2017

To Download complete Karnataka GST Act 2017- CHECK HERE

Check here to know more on GST and to download GST Billing Rules :

1. Invoicing Under GST  CHECK HERE
2. Invoicing Under GST Rules CHECK HERE

Check here to know more on GST HSN Code with Rate :

1. GST Rate Schedule CHECK HERE
2. GST Rate by GST Council CHECK HERE
3. GST HSN Codes Enrollnment CHECK HERE

For more on GST and Karnataka GST Act 2017 log onto https://www.cakart.in

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