e - Sugam
Version 1.0 Release Date: 19/10/11 Page 1
1. About e-SUGAM
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.
1.1 Architecture of e-SUGAM
All the registered dealers are given a unique identity through which they can upload the
transaction details. The access is controlled by a user name and password assigned to each dealer. A
user friendly uploading screen has been designed for use by dealers. The screen captures vital details
of each transaction like details of buyer, value of transaction, name of commodity etc. On uploading
the data, the central server stores the data and generates a unique number for each transaction.
While generating the e-SUGAM number, the dealer may enter the vehicle number in the e-
SUGAM form, or in any case if the dealer is unaware of the vehicle number, he may enter the
transporters mobile number in the e-SUGAM form and generate the e-SUGAM number. The
dealer/transporter can later (before reaching the check post) update the vehicle number either
online through the VAT e-Filing System or through the SUGAM mobile updation service from the
registered mobile number (of the dealer) or from the transporters mobile number entered in the e-
In the course of transportation of goods from the source place to the destination place, if there
is any transit of vehicle at the transit place, the dealer shall enter the transit place and also the
mobile number of the transporter authorized to update the transit vehicle number, in the e-SUGAM
Form and shall generate the SUGAM number. The dealer/transporter shall then update the transit
vehicle number from the registered mobile number in the prescribed format to the number
‘9212357123’. The transit vehicle number will be updated in the system. Any further changes in the
transit vehicle number should be done within half an hour from the time of updation of the transit
vehicle number beyond which the transit vehicle number cannot be changed.
The dealer gives this unique number to the driver/person-in-charge of the goods vehicle. When
the goods vehicle reports at the check post the driver/person-in-charge simply gives the unique
number to the check post officer. The check post officer feeds this unique number into the system,