Gujarat Green Cess Rules, 2011

{
    "id": 16591,
    "slug": "gujarat-green-cess-rules-2011",
    "title": "Gujarat Green Cess Rules, 2011",
    "short_title": "Gujarat Green Cess Rules, 2011",
    "act_number": "Published vide Notification No. GHU/2011/(98)/GST/",
    "act_year": 2011,
    "act_type": "STATE",
    "location": "Gujarat",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Gujarat Green Cess Rules, 2011",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short Title and Commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(a) \"Act\" means the Gujarat Green Cess Act, 2011;\n(b) \"Collector\" means the Collector of Green Cess appointed under sub-section (1) of section 8;\n(c) \"Cess\" means the green cess levied and collected under section 3 of the Act;\n(d) \"Form\" means the form appended to these rules;\n(e) \"Inspector\" means an Inspector of Green Cess appointed under sub-section (2) of section 8 of the Act;\n(f) \"Section\" means a section of the Act.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Manner, Rate and Payment of Tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Application for Registration.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Grant of Registration Certificate.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Exemption From Registration.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Reading and Testing of Generating Meters and Panels.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Maintenance of Books of Accounts and Submission of Returns.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Manner of Assessment of Cess .",
            "chapter": null,
            "content": "(a) on six monthly basis, in cases where the aggregate installed capacity of the generating stations or the stand by plant or captive generating plant is 100 MW or more, and\n(b) on annual basis in other cases, considering the fuel consumed by the generating company for the generation of energy, the age of the generating plant, the rated capacity of the generating plant, the station heat rate and calorific value of the fuel used within 6 or 12 completed calendar months of the financial year. Such assessment shall be made before the completion of the subsequent three financial year.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Rate of interest on delayed payment of Cess.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "11",
            "title": "11. Procedure of Refund.",
            "chapter": null,
            "content": "Form A\nForm A\n( See rule 4)\nApplication For Registration\nApplication For Registration\n(i) Make:\n(ii) Installed capacity:\n(iii) Firm capacity :\n(iv) Nature of fuel:\n(Furnish a copy of purchase bill or acquisition documents)\n(i) Make :\n(ii) Sr.No.:\n(iii) Capacity :\n(iv) Dial MF :\n(v) CT Ratio:\n(vi) Multiply Factor (MF) :\n(vii) Final MF :\n(viii) Date of Sealing :\n(a) At Laboratory\n(b) At site\nPlace:\nSignature\nDate :\nName and Designation of the Applicant\nSeal and\nStamp of Office.\nForm-B\nForm-B\n[ See rule 5 (1)]\nCertificate of Registration\nCertificate of Registration\nCertificate No.........................................................\nCertificate No.........................................................\nDate :...................\nDate :...................\nSr. No.\nCapacity of Generating Set\nDate of Purchase or Acquisition\nRegistration No.\nNote. - (1) This registration shall be valid for the generating sets as specified above. For each additional generating set a fresh registration shall be required to be obtained.\nNote.\n(2) Quarterly return in the prescribed form (specimen enclosed) shall be furnished within 10 days after completion of the quarterly period ending on 30th June, 30th September, 31st December and 31st March of each year, to this office and to the Green Cess Inspector of the concerned District.\n(3) The amount of cess payable on the energy generated from generating sets shall be paid into the Government Treasury within 10 days after completion of each calendar month by monthly challan under the head of account\" ...............................................\" and the copy of the receipted challan shall be forwarded to this office under intimation to Green Cess Inspector of the.....................*.................... District.\nNo. / Office of the Collector of Green Cess Gujarat State, Block No. 18, 7th Floor, Udyog Bhavan, Sector-11, Gandhinagar- 382017.\nChief Auditor, Collectorate of Green Cess Gujarat State, \n\t\t\t\tGandhinagar.\nChief Auditor, Collectorate of Green Cess Gujarat State, \n\t\t\t\tGandhinagar.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "1",
            "title": "1. The Under Secretary to the Government of Gujarat, Energy & Petrochemicals Department, Sachivalaya, Gandhinagar.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "2",
            "title": "2. Inspector of Green Cess,______________________District for information and necessary actions.",
            "chapter": null,
            "content": "* Here specify the name of the District.\nForm C\nForm C\n( See rule 8)\nStatement Showing the Generation of Electrical Engery\nStatement Showing the Generation of Electrical Engery\nDetails of__________________________KVA Generating set for the Month of\nDate\nHours reading\nEnergy Meter Reading\nMF\nUnits (KWH) generated\nNature of the fuel\nQuantity of the fuel consumed\nCalorific value\nRate of the fuel\nValue of the fuel used\nStart Reading\nClose Reading\nDifference\nStart Reading\nClose Reading\nDifference\nTotal Units Generated during the Month :\nAmount of Green Cess to be paid :\nRs............./-\nAmount of Green Cess paid :\nRs. .........../- Date of payment: ...............\nStamp and Seal of Office\nSignature\nNote. - To be maintained by the generating company and submitted to the Collector, Gandhinagar and the Green cess Inspector concerned, alongwith with a copy of challan showing the payment of Cess.\nNote.\nForm D\nForm D\n[ See rule 11(2) ]\nRefund Order\nRefund Order\nRead: 1. Application of the..............\nDated the.......................",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "2",
            "title": "2. Assessment Order, issued by the Inspector of Green Cess,..........................",
            "chapter": null,
            "content": "Dated the.......................\nNo. / Office of the Collector of Green Cess Gujarat State, Block No. 18, 7th Floor, Udyog Bhavan, Sector-11, Gandhinagar- 382017.\nCollector of Green Cess Gujarat State\nCollector of Green Cess Gujarat State\n* Here specify the name of the District.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "1",
            "title": "1. M/s.______________________",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "2",
            "title": "2. The Accountant General, Rajkot",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "3",
            "title": "3. The Treasury Officer, *________________",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "1",
            "title": "1. Order file",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "2",
            "title": "2. Case file",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        }
    ],
    "metadata": {
        "Act ID": "Last Updated 11th June, 2019 [guj283]",
        "Act Number": "Published vide Notification No. GHU/2011/(98)/GST/l 0/2011/526/E, dated 28.7.2011",
        "Enactment Date": "",
        "Act Year": "2011",
        "Short Title": "Gujarat Green Cess Rules, 2011",
        "Type": "STATE",
        "Location": "Gujarat"
    },
    "updated_at": "2026-09-29 21:55:19"
}