Karnataka Entry Tax Online Payment: Current Law, Old Dues and e-Challan

The Karnataka Tax on Entry of Goods Act, 1979 was repealed when GST was introduced. This guide explains what the repeal means, when older entry tax dues can still matter, and how to locate payment and challan records.

Is Karnataka entry tax still payable?

The Karnataka Tax on Entry of Goods Act, 1979 (Karnataka Act 27 of 1979) historically imposed tax on the entry of specified goods into local areas for consumption, use or sale, subject to the law and notifications then applicable. It was repealed under Section 173(1)(iv) of the Karnataka Goods and Services Tax Act, 2017, with the introduction of GST on 1 July 2017.

For ordinary post-GST transactions, businesses should examine the applicable CGST, Karnataka GST and IGST provisions instead of assuming that the old entry tax must be paid. However, liabilities arising under the old legislation may continue under the saving provisions.

Important sections and their meanings

Section 2 of the 1979 Act - Definitions

The former Act contained definitions relevant to the levy, including dealer, goods, local area and related terms. These definitions remain relevant when interpreting an assessment or dispute for a pre-repeal period.

Section 3 of the 1979 Act - Levy of tax

This provision governed the historical levy on entry of specified goods into a local area, subject to the conditions, exemptions and rates applicable to the relevant period. It should not be treated as authority for imposing a fresh general entry tax after repeal.

Section 173 of the Karnataka GST Act, 2017 - Repeal

Section 173 expressly repealed the Karnataka Tax on Entry of Goods Act, 1979 and other specified pre-GST tax laws. See the official Karnataka GST Act text.

Section 174 of the Karnataka GST Act, 2017 - Saving

Repeal does not automatically extinguish tax, interest, penalty, assessment, audit, appeal, recovery or other proceedings connected with an earlier period. Section 174 preserves the specified rights, obligations and proceedings, subject to applicable law and judicial orders.

The Karnataka Commercial Taxes Department's repealed tax laws page provides the historical legislation for reference.

How to pay a historical Karnataka entry tax demand

The original Commercial Taxes Department e-payment procedure allowed registered or unregistered dealers to select the relevant tax category and enter identifying details. The following steps describe the historical workflow, not a confirmation that the same screen is currently authorised for live payments.

1. Confirm the assessment period, tax demand and amount payable from the department's order or demand notice.
2. Consult the Karnataka Commercial Taxes Department for the presently authorised method of paying saved entry tax liabilities.
3. If the department directs use of an approved legacy payment interface, select the appropriate entry tax or demand category, where available.
4. Enter the dealer category, KST/TIN or registration number, business name, address and office code as required.
5. Select the appropriate return, demand or other payment purpose and the correct tax period.
6. Enter the tax, interest and penalty separately as specified in the demand. Review all fields before authorising payment.
7. Pay only through the confirmed official live gateway and retain the transaction reference, bank confirmation and challan.

The older form also offered options such as registered, unregistered or newly applied dealer; return, TDS, Form 240, demand notice or audit assignment; and monthly, quarterly or yearly payment periods. These options were part of the legacy interface and may not appear on the current authorised service.

For historical procedural reference, see the department's e-payment procedure and e-payment FAQs.

How to print or verify a Karnataka entry tax e-challan

The legacy portal provided a Print e-Challan option and a Verify e-Payment option for transactions where money was debited but the payment status was unclear.

1. Keep the CTD reference number or applicable TIN/RC number, payment date and amount paid ready.
2. Access the department's legacy e-payment information page for reference, without making a payment on a testing page.
3. If a functioning official challan retrieval service is available, select Print e-Challan and enter the requested transaction details.
4. Download or print the challan and match the reference number, tax period and amount with the bank debit.
5. If the record cannot be retrieved or the transaction remains unconfirmed, contact the jurisdictional Commercial Taxes office with the bank reference and demand particulars.

Historical direct links included e-Payment of Tax, tax category selection and Print e-Challan. These are preserved for reference only; availability and suitability for live use must be checked.

What applies to goods entering Karnataka now?

GST generally governs taxable supplies of goods. Depending on whether the supply is intra-State or inter-State, the relevant taxes may be CGST and SGST or IGST. Registration, invoicing, returns, payment and e-way bill requirements depend on the transaction and current law. An e-way bill is a movement-compliance document, not a revival of the repealed entry tax.

Use the official GST portal for GST registration, returns and payment, and consult the Karnataka GST Department for State notifications and guidance.

Frequently asked questions

Can Karnataka levy entry tax under the old Act on a new transaction?

The 1979 Act has been repealed. A new levy cannot be justified merely by referring to its old provisions; check the presently applicable GST and other valid laws.

Can an old entry tax demand still be recovered?

Potentially yes. Section 174 preserves specified pre-repeal liabilities and proceedings, subject to the facts, limitation rules where applicable and binding decisions.

Where can I get an old entry tax challan?

Use a currently functioning, authorised Commercial Taxes Department retrieval facility or request assistance from the jurisdictional office. Do not pay through a testing portal.

Is entry tax the same as an e-way bill?

No. Entry tax was a tax under the repealed State law; an e-way bill is a GST movement-compliance requirement where applicable.

Official resources

• Karnataka Goods and Services Tax Act, 2017
• Repealed Karnataka tax laws
• Commercial Taxes e-payment procedure (historical reference)
• GST common portal

Updated: 3 November 2026. This article is general legal and procedural information. For a particular demand, verify the period, governing order, payment channel and any applicable court decision before making payment.