Gujarat Value Added Tax Rules, 2006

{
    "id": 16638,
    "slug": "gujarat-value-added-tax-rules-2006",
    "title": "Gujarat Value Added Tax Rules, 2006",
    "short_title": "Gujarat Value Added Tax Rules, 2006",
    "act_number": "Published vide Notification No. (GHN-11) VAR-2006 ",
    "act_year": 2006,
    "act_type": "STATE",
    "location": "Gujarat",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Gujarat Value Added Tax Rules, 2006",
    "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 Value Added Tax Act, 2003 (Gujarat 1 of 2005);\n(b) \"authorized person\" means a person authorized under section 81 to appear on behalf of a dealer or a person who is required to attend before any authority under the Act;\n(c) \"chief place of business\" means in relation to a dealer in any area within the jurisdiction of a Commercial Tax Officer, the place of business mentioned as his chief place of business in the certificate of registration granted under section 21 or 22 or deemed to have been granted under section 23;\n(d) \"earlier rules\" means the Gujarat Sales Tax Rules, 1970, the Bombay Sales of Motor Spirit Taxation Rules, 1958 or the Gujarat Purchase Tax on Sugarcane Rules, 1999;\n(e) \"form\" means form appended to these rules;\n(f) \"Government Treasury\" means,\n[(ff) \"provisional registration number\" means the registration number given under Rule 5 or Rule 6-A as provisional registration number for a period up to the issuance of the registration certificate;]\n(i) in relation to a dealer registered within the jurisdiction of a Commercial Tax Officer, the District Treasury or, as the case may be, the Sub-Treasury where chief place of the business of the dealer is situated, or\n(ii) in relation to a dealer, who carries on the business of buying or selling goods in the State of Gujarat but who has no fixed or regular place of business in the State of Gujarat, the District Treasury of Ahmedabad;\n(g) \"tax period\" in respect of a registered dealer, -\n(i) other than referred to in sub-clause (ii), shall be a period of calendar month,\n(ii) who has been granted permission to pay lump sum tax under section 14, shall be periods of quarter ending on 30th June, 30th September, 31st December and 31st March of any year;\n(h) \"Registering authority means\",-\n(i) in respect of a dealer not being the dealer referred to in sub-clause (ii), the Commercial Tax Officer having jurisdiction over the local area in which chief place of business of the dealer is situated, and\n(ii) in respect of a dealer who has no fixed or regular place of business in the State, the Commercial Tax Officer (Non-localized dealers);\n(i) \"Schedule\" means the Schedule appended to the Act;\n(j) \"section\" means the section of the Act;\n(k) \"website\" means the website as notified by the Commissioner.\nChapter II\nCommercial Tax Authorities and Tribunal",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Subordination of officers.",
            "chapter": null,
            "content": "(a) a Joint Commissioner shall be subordinate to an Additional Commissioner and a Special Commissioner.\n(b) a Deputy Commissioner shall be subordinate to a Joint Commissioner, an Additional Commissioner and a Special Commissioner.\n(c) an Assistant Commissioner shall be subordinate to a Deputy Commissioner, a Joint Commissioner, an Additional Commissioner and a Special Commissioner,\n(d) a Commercial Tax Officer shall be subordinate to an Assistant Commissioner, a Deputy Commissioner, a Joint Commissioner, an Additional Commissioner and a Special Commissioner, and\n(e) any officer or a person appointed under clause (e) of sub-section (2) of section 16 shall be subordinate to a Commercial Tax Officer and an Assistant Commissioner, within whose jurisdiction he performs his functions.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Qualification of members of Tribunal and terms of office.",
            "chapter": null,
            "content": "(a) has been a High Court Judge, or\n(b) has been a District Judge, or\n(c) is qualified for appointment as a High Court Judge or a District Judge and has held judicial office for not less than ten years, or\n(d) is a Chartered Accountant and has practiced as such for not less than ten years, or\n(e) has been in practice as an advocate for not less than ten years, or\n(f) has served in the Sales Tax Department in the rank not lower than that of a Joint Commissioner for a period not less than three years, or\n(g) has experience of taxation matters and having held position not below the rank of Joint Secretary to the Government:\nChapter III\nRegistration",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Application for registration.",
            "chapter": null,
            "content": "(a) any one of the following documents for identification possessed by the proprietor, anyone of the directors of company, anyone of the partners of the partnership firm or anyone of the members of HUF and others,-\n(i) PAN Card\n(ii) Passport\n(iii) Identity card issued by the Election Commission of India\n(iv) Driving License\n(v) Unique Identification Card\n(b) any one of the following documents for residential proof possessed by the proprietor, anyone of the directors of company, anyone of the partners of the partnership firm or anyone of the members of HUF and others,-\n(i) Passport\n(ii) Identity card issued by the Election Commission of India\n(iii) Driving License\n(iv) Unique Identification Card\n(v) Last paid Electricity bill (in the name of applicant or his parents or spouse,\n(vi) Last paid Telephone bill (in the name of applicant or his parents or spouse,\n(c) any one of the following documents for proof of place of business in the name of applicant, his parents or spouse,:-\n(i) property card or property tax bill of last year,\n(ii) copy of index-2 issued by the Sub-Registrar of stamp duties,\n(iii) agreement or lease deed duly executed in case of the rented premises,\n(iv) certificate issued by the local authority in respect of shops and establishment,\n(d) following documents :-\n(i) certificate issued by the registrar of companies and Articles of Association in case of a company;\n(ii) Partnership deed in case of partnership firm or HUF.\n(e) copies of Challan for the payment towards' amount of security.]\n(a) one place of business shall make an application for registration to the registering authority within whose jurisdiction his place of business is situated;\n(b) more than one place of business shall make an application to the registering authority in whose jurisdiction his chief place of business is situated.\n(a) an individual, by the proprietor,\n(b) a firm, by a partner thereof,\n(c) a Hindu Undivided Family, by the karta,\n(d) a body corporate (including a company, co-operative society, corporation or the local authority) by director, manager, secretary or the principal officer thereof,\n(e) a Government Department, by a person duly authorized to act on its behalf,\n(f) an association of individuals to which clause (b), (c) or (d) does not apply, by the person managing the business of such association.\n(i) in respect of an individual, the photograph of the proprietor,\n(ii) in respect of a Hindu Undivided Family, the photograph of the karta,\n(iii) in respect of a partnership firm, the photographs of all the partners.\n(iv) in respect of a private limited company or a limited company, photographs of all members of board of directors:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Grant of certificate of registration.",
            "chapter": null,
            "content": "(a) if such application was made within the period specified in sub-rule (2) of rule 5, it shall take effect from the date when he becomes liable to pay tax under sub-section (3) of section 3, or\n(b) if such application was made after the expiry of the period specified under section 21 or, as the case may be, under sub-section (5) of section 57, it shall take effect from the date on which the application was made.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Exhibition of certificate of registration and other details.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Amendment in the certificate of registration.",
            "chapter": null,
            "content": "(a) a registered dealer changes his place of business which is situated within the jurisdiction of his registering authority,\n(b) any of the contingency or events mentioned in clauses (a) to (d) of sub- section (1) of section 26 occurs or,\n(c) any other change in respect of the business occurs such dealer shall give intimation of such change in writing within thirty days from the date of change to the registering authority .",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Certificate of Registration to be produced before the registering authority.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Cancellation or suspension of certificate of registration.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "11",
            "title": "11. Publication of details of suspension or cancellation of certificate of registration.",
            "chapter": null,
            "content": "(a) name of the dealer whose registration is suspended or cancelled,\n(b) registration number of the certificate,\n(c) date from which certificate of registration is suspended or cancelled.\n(i) by a public circular issued by the Commissioner, or\n(ii) by publishing the details on the website, or\n(iii) by any other media as may be specified by the Commissioner.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "12",
            "title": "12. Furnishing of security.",
            "chapter": null,
            "content": "(i) furnish a bond executed by himself in Form 105 with one surety acceptable to the authority who passes the order under the provisions referred to above for such sum as the authority may specify in the order, or\n(ii) deposit the cash in the Government Treasury, Government securities in the form of stock certificates or Government Promissory Notes of a market value of not less than the sum as may be specified in the order or National Savings Certificate or Treasury Savings Certificate of the face value of not less than the said sum, duly endorsed in favour of the Commissioner, or\n(iii) furnish the guarantee of a Bank approved by the Commissioner in this behalf, agreeing to pay to the Commissioner on demand, such sum not exceeding the amount as may be specified in the order:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "65",
            "title": "13. Declaration under section 65.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "14",
            "title": "14. Declaration in respect of commodities and additional information of business under sections 66 and 66A.",
            "chapter": null,
            "content": "(a) declaration under section 66 shall be furnished in the manner specified in paragraph 09 of Form 101,\n(b) information under section 66A shall be furnished in Form 101C,\n(c) additional information of business shall be furnished in form 101E.\n(a) as per item 07 of Form 101 by a person making an application for registration,\n(b) a dealer who is deemed to have been registered under section 23 shall furnish the above information in writing within thirty days from the date of coming into force of these rules,\n(c) if any change occurs with regards to the information furnished in clause (a) or (b), a revised information shall be furnished to the registering authority within thirty days from the date of such change.\nChapter IV\nCalculation of Tax and Tax Credit",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "11",
            "title": "15. Calculation of tax credit under section 11.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "12",
            "title": "16. Tax credit under section 12.",
            "chapter": null,
            "content": "(a) tax credit may be claimed in respect of the taxable goods, which were purchased from a dealer registered under the earlier law,\n(b) dealer shall have in his possession bills or invoices issued by the selling dealer indicating inter-alia, the registration number of the selling dealer, the price of goods and the amount of tax, if charged separately,\n(c) particulars of goods for which tax credit is claimed have been entered in the books of accounts of the dealer,\n(d) dealer has furnished the returns for the period up to the 31st March 2006 in accordance with the provisions of the earlier law,\n(e) provisions of sections 11 and 12 are complied with:\n(a) registered dealer was holding recognition granted to him under section 32 of the Gujarat Sales Tax Act, 1969 at the time purchases were effected and on which purchase tax was paid,\n(b) registered dealer has in his possession the proof for payment of purchase tax so paid,\n(c) registered dealer has maintained the counter foils of Form 18C or Form 19 issued by him in the manner prescribed under the earlier rule.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "17",
            "title": "17. Tax credit in respect of transactions between commission agent and principal and in case of transfer of business.",
            "chapter": null,
            "content": "(i) value (showing separately the amount of tax charged) of goods transferred by the principal,\n(ii) sale price with amount of tax charged separately on the goods sold by the commission agent,\n(iii) amount of the commission charged by the commission agent in respect of such goods sold by him on behalf of his principal.\n(i) in case where business has been transferred in whole, then the amount of balance of tax credit on the day of such transfer shall be deemed to be transferred to the transferee subject to the provisions of section 11 and the rules made there under,\n(ii) in case where business has been transferred in part, then the balance of the tax credit as admissible under the rules on the day of transfer shall be deemed to be transferred to the transferee subject to the provisions of section 11 and the rules made there under:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "18",
            "title": "18. Calculation of tax.",
            "chapter": null,
            "content": "(a) the same shall be adjusted against tax liability, if any, under the Central Sales Tax Act, 1956 (hereinafter called 'central sales tax liability') for the said tax period and the remaining amount of central sales tax shall be payable; or\n(b) if there is no central sales tax liability or if the central sales tax liability for the said tax period is less than the said negative amount, then no tax under the Act as well as under the Central Act will be payable and the net amount, after adjusting the central sales tax liability, shall be carried forward to the next tax period of the same year or, as the case may be, the subsequent year.\nChapter V\nReturns and Payment of Tax",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "19",
            "title": "19. Submission of monthly and quarterly returns .",
            "chapter": null,
            "content": "(b) Every registered dealer referred to in clause (a) shall also furnish information in respect of tax invoices of sales in Form 201A; tax invoices of purchases in Form 201B; and inventories in Form 201C appended to Form 201 as under:-\n(i) a registered dealer whose taxable turnover in the previous year or during the year does not exceed rupees one Crore shall furnish such information in Form 201A and Form 201B along with Form 201 and may also submit by way of uploading on the web site of the department duly authenticated by the dealer himself or by a person referred to in section 65,\n(ii) a registered dealer whose taxable turnover in the previous year or during the year has exceeded rupees one Crore shall furnish return in Form 201 along with the information referred to in sub-clause (i) above and shall also submit by way of uploading on the web site of the department duly authenticated by the dealer himself or by a person referred to in section 65,\n(iii) a registered dealer shall furnish information in Form 201C in respect of top ten commodities as per value as well as consolidated details of remaining commodities dealt in the tax period:\n(a) a monthly return under sub-rule (2), and\n(b) a monthly return of incentives of sales tax exemption availed in Form 203 and, of sales tax deferment availed in Form 204, in the manner provided in sub-rule (1). The monthly return shall be filed within twenty-two days from the end of the month to which the monthly return relates,\n(c) such a dealer shall be required to furnish return as per the provisions of sub-rule (2), on completion of the availement of exemption or deferment referred above.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "33",
            "title": "20. Submission of annual returns under section 33.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "21",
            "title": "21. Special provisions for return in certain cases.",
            "chapter": null,
            "content": "(a) the first return to be furnished by such dealer shall be from the date he becomes liable to pay tax and ending on the date of effect of certificate of registration,\n(b) the return to be furnished thereafter shall be for the period from the date of effect of the registration to the end of the tax period applicable to the dealer and subsequent returns to be furnished thereafter shall be as per provisions of rule 19.\n(b) Where the registration of any dealer is cancelled on the ground referred to in sub-section (5) of section 27, then the last monthly or, as the case may be, quarterly return shall be for the period beginning with the month or, as the case may be, quarter and ending with the date on which the cancellation of registration takes effect; and such return shall be furnished within twenty-two days from the date of cancellation of registration or within twenty-two days from the end of the month or quarter to which such return relates, whichever is earlier.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "22",
            "title": "22. Permission for furnishing separate returns.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "23",
            "title": "23. Accompaniment of chalan with return.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "29",
            "title": "24. Notice to be served under sub-section (3) of section 29.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "25",
            "title": "25. Exemption from furnishing of returns.",
            "chapter": null,
            "content": "(a) if the dealer makes during the period of exemption any sale or purchase which is taxable, he shall, within thirty days from the date of such sale or purchase, give information thereof to the concerned Commercial Tax Officer having jurisdiction;\n(b) the dealer shall furnish returns by the dates and in the manner prescribed by these rules beginning with the period commencing with the month during which the sale or purchase aforesaid takes place.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "26",
            "title": "26. Payment of tax, etc.",
            "chapter": null,
            "content": "(b) Every dealer dealing in commodities mentioned in Schedule III required to furnish monthly return under sub-rule (2) of rule 19 shall, within a period of twelve days immediately succeeding the month for which such return is required to be furnished, pay into the Government Treasury, the tax due and payable in such month along with the amount of interest if any payable by him under the provisions of the Act and shall submit to the Commercial Tax Officer one copy of the chalan receipt in Form 207 along with the return:\n(c) Notwithstanding anything contained in this rule, the Commissioner may, provide separate procedure for method of such payment in the electronic form.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        },
        {
            "number": "27",
            "title": "27. Notice for payment of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 26
        },
        {
            "number": "28",
            "title": "28. Application and permission for payment of lump sum tax.",
            "chapter": null,
            "content": "(ii) on or before 30th April for any year subsequent to the year 2006-2007 in respect of which permission is sought.\n(b) The Commissioner shall after making such inquiry as he thinks fit, grant the permission subject to the provisions of the Act, these rules and the conditions specified as follows, namely:-\n(i) such permission shall be granted in Form 215 in respect of the contracts for which option to pay composition money is exercised and such permission is effective from the date of the beginning of the contract and till its conclusion,\n(ii) an application made under this rule shall be in respect of those contracts, which begin during the period for which the dealer hold valid registration certificate under the Act,\n(iii) such an application shall be made within thirty days from the beginning of the contract,\n(iv) in respect of dealers in whose case the tax already paid along with the respective returns for any period prior to the date of application is less than the amount of composition payable for the particular period for which the return is filed, such a dealer shall pay the amount of difference between the composition due for that period and the amount already paid along with the interest on the unpaid amount at the rate of one and one half per month from the date by which the amount due for the said return was required to be paid under the provisions of rule 26 till the date of actual payment. Such amount shall be paid in the Government treasury before making an application,\n(v) such permission shall be granted in respect of contracts for which no tax credit is claimed or allowed in the returns or assessment,\n(vi) such permission shall be granted only on the production of the proof that no amount has been collected by the applicant by way of tax in respect of the contract for which option is exercised,\n(vii) the dealer applying for permission should not have contravened any provisions of the Act or rules made there under.\n(c) The composition money shall be payable by the dealer on the full amount received by him at any time in respect of those contracts for which permission for composition has been granted.\n(d) The composition money shall be paid in the manner in which the tax is payable under rule 26.\n(e) The amount shall be considered to have been received as under:-\n(i) from the date on which it becomes due as per the schedule of payment in respect of contracts which provided for a schedule of payment,\n(ii) the date on which the bill is prepared or the amount is received whichever is earlier in respect of contracts, which do not provide for schedule of payment.\n(f) (i) the dealer shall be required to file the returns in accordance with the provisions of section 29 of the Act.\n(ii) the dealer shall be required to file a statement in Form 216 for every quarter within twenty-two days from the end of the quarter to which it pertains.\n(g) The Commissioner may cancel the permission, if any, where,-\n(i) the dealer fails to pay the full amount of composition money or to furnish a statement in Form 216 within the time prescribed,\n(ii) the dealer contravenes any provisions of the Act or rules made there under.\n(h) Any dealer who is covered by sub section (3) of section 14A desires to obtain permission under this Act, shall apply as per the provisions of this rule. All the provisions shall mutatis mutandis apply to such dealer.\n(i) The option exercised under this rule shall be final and is irrevocable.\nChapter VI\nAssessment of Tax and Related Procedure",
            "footnote": "",
            "is_definition": false,
            "sort_order": 27
        },
        {
            "number": "32",
            "title": "29. Provisional assessment under section 32.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 28
        },
        {
            "number": "33",
            "title": "30. Particulars and supporting documents under section 33.",
            "chapter": null,
            "content": "(a) Form 201 alongwith the Forms 201A, 201B and 201C appended to Form 201.\n(b) the forms on the strength on which he has availed exemption from or concession of tax under any provision of the Act or the Central Act along with the annual return in Form 205.\n(c) Form 212 and Form 213 in case of a dealer dealing in the commodities mentioned in Schedule III to the Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 29
        },
        {
            "number": "34",
            "title": "31. Audit assessment under section 34.",
            "chapter": null,
            "content": "(a) annual total turnover exceeds rupees ten crores,\n(b) the annual tax payable exceeds rupees twenty- five lakhs,\n(c) total turnover or taxable turnover or tax payable compared to the previous year falls to the extent of ten per cent,\n(d) a dealer whose books of accounts or other documents or any inventory of goods have been seized under sub-section (4) of section 67,\n(e) a dealer in whose case input tax credit claimed compared to the previous year exceeds ten percent.,\n(f) a dealer in whose case at the end of the year, the amount of input tax credit carried forward exceeds twenty per cent of the output tax shown payable in that year.\n(g) a dealer who has been granted certificate of exemption under the sales tax incentive scheme declared by the Government from time to time and a dealer situated in Special Economic Zone or hundred percent Export Oriented Unit, and\n(h) cases of any particular trade or dealers or nature of transactions which the commissioner may select or the cases selected by way of random sampling method by the Commissioner.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "35",
            "title": "32. Re-assessment under section 35.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 31
        },
        {
            "number": "33",
            "title": "33. Supply of copy of order of assessment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 32
        },
        {
            "number": "34",
            "title": "34. Assessment case record.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 33
        },
        {
            "number": "35",
            "title": "35. Remission of tax in case of loss due to natural calamities, etc.",
            "chapter": null,
            "content": "(a) except on application made in this behalf to the Commissioner by the registered dealer setting forth,-\n(i) the details regarding extraordinary circumstances or, as the case may be, the natural calamity,\n(ii) the exact amount of loss sustained by him,\n(iii) the extent of relief prayed for and the reasons therefore, and\n(iv) the details regarding realization of any claim prepared under any insurance or on receipt of any grant-in-aid,\n(b) if the loss has been substantially mitigated by the realization of any claim preferred under any insurance or on receipt of any grant-in-aid.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 34
        },
        {
            "number": "36",
            "title": "36. Order sanctioning refund.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 35
        },
        {
            "number": "37",
            "title": "37. Provisional refund under section 37.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 36
        },
        {
            "number": "38",
            "title": "38. Refund payment Order.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 37
        },
        {
            "number": "39",
            "title": "39. Refund Adjustment Order.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 38
        },
        {
            "number": "40",
            "title": "40. Order sanctioning interest on delayed refunds.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 39
        },
        {
            "number": "45",
            "title": "41. Provisional attachment under section 45.",
            "chapter": null,
            "content": "Chapter VII\nInvoices and Maintenance of Accounts",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "60",
            "title": "42. Invoices under section 60.",
            "chapter": null,
            "content": "(a) consecutive serial number of tax invoice and serial number of tax invoice book if any,\n(b) the date of the issue of tax invoice,\n(c) name, address and registration number of the seller issuing tax invoice including registration number of Central Sales Tax Act, 1956, if any,\n(d) name, address and registration number of the purchaser including registration number of Central Sales Tax Act, 1956, if any,\n(e) full description of goods including HSN code,\n(f) quantity of goods sold,\n(g) price of goods excluding tax,\n(h) rates of tax and the amount of tax charged in respect of goods, and\n(i) gross value of goods including the amount of tax.\n(B) The retail invoice shall contain the following particulars, namely:-\n(a) consecutive serial number of retail invoice and serial number of retail invoice book, if any,\n(b) the date of the issue of retail invoice,\n(c) name, address and registration number of seller issuing retail invoice including registration number of Central Sales Tax Act, 1956, if any,\n(d) full description of goods,\n(e) quantity of goods sold,\n(f) price of goods excluding tax,\n(g) rates of tax and the amount of tax charged under the Act or the Central Sales Tax Act, 1956,\n(h) gross value of goods including the amount of tax,\n(i) name, address and registration number under Central Sales Tax Act, 1956 of the purchaser for the sale in the course of Inter-State sale or export:\n(i) issue tax invoice;\n(ii) collect from his purchaser any sum by way of tax on the sales of goods, and\n(iii) charge the amount of tax in his retail invoice.\n(a) reject such document, and\n(b) question the ownership of the goods where such goods are attributable to such document:\nDate:\nSignature\n\t\t\t\tof authorized person",
            "footnote": "",
            "is_definition": false,
            "sort_order": 41
        },
        {
            "number": "61",
            "title": "43. Credit and Debit notes under section 61.",
            "chapter": null,
            "content": "(a) mechanically printed consecutive number of credit note or debit note;\n(b) date of the issue;\n(c) name, address and registration number of the seller;\n(d) name, address and registration number of the purchaser;\n(e) serial number of relevant tax invoice and date of transaction to which the credit note or the debit-note relates to;\n(f) value of the goods and the amount of the tax credited or debited to the purchaser;\n(g) signature of the dealer or person duly authorized.\n(b) The relevant period for the event as mentioned in clause(c) of sub section (1) of section 8 shall be six months from the date of such sale.\n(b) The credit notes and debit notes in respect of goods returned after sales or purchases shall be issued only when the goods have been returned within a period of six months from the date of such sale.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 42
        },
        {
            "number": "63",
            "title": "44. Audit report under section 63.",
            "chapter": null,
            "content": "(a) verification of accounts and documents as mentioned in rule 45,\n(b) certificate containing a report as to -\n(i) correctness of the tax credits claimed by the dealer during the period under report, and\n(ii) whether the dealer has employed fair and reasonable method as required under sub-section (11) of section 11 of the Act;\n(c) whether the dealer has made the true and proper calculation and payment of tax as required under the Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 43
        },
        {
            "number": "45",
            "title": "45. Maintenance and preservation of accounts and records.",
            "chapter": null,
            "content": "(b)Every dealer dealing in commodities mentioned in Schedule III shall keep and maintain daily accounts separately over and above monthly account under clause(a) in Form 213.\n(a) particulars of authorization given to him by each principal to purchase or sell goods on behalf of such principal separately;\n(b) particulars of goods purchased or goods received for sale on behalf of each principal each day;\n(c) particulars of purchases or sales effected on behalf of each principal;\n(d) details of accounts furnished to each principal;\n(e) details of transactions referred to in rule 17;\n(f) tax paid on purchases or on sales effected on behalf of each principal and the chalan number and date of remittance of the tax into the Government Treasury.\n(a) the particulars of names and addresses of the persons for whom and on whose behalf he carried on the execution of works contract;\n(b) the particulars of goods procured by way of purchases or otherwise for the execution of works contract;\n(c) the particulars of goods to be utilized in execution of each works contract,\n(d) the details of payment received in respect of each works contract, and\n(e) the particulars of charges towards labour service and other like charges which are deductible under sub-clause (c) of clause (30) of section 2:\n(a) particulars of names and addresses of the persons to whom he has delivered the goods for use,\n(b) details of amounts received in respect of each transaction, and\n(c) monthly stock accounts in respect of each commodity dealt with by him and such stock account shall contain particulars of purchases or receipts, deliveries and balance of stock.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 44
        },
        {
            "number": "46",
            "title": "46. Payment of penalty.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 45
        },
        {
            "number": "47",
            "title": "47. Auction of goods under sections 68 and 70A.",
            "chapter": null,
            "content": "(a) where the purchase bills relating to goods are not available, the sale price of such goods shall be determined on basis of the fair market price of the like goods at a relevant time;\n(b) the Commissioner shall inform the date and place of auction to the person from whose possession the goods have been acquired.\n(a) displayed for public view at the place where the sale in auction is to take place; and\n(b) forwarded to the dealer or person from whom such goods have been seized under section 68 or 70A or owner of such goods if his address is available, or to the person who subsequently claims ownership of authority of possession, where his address is available in the seizure records.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 46
        },
        {
            "number": "48",
            "title": "48. Notice for production of accounts, documents, etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 47
        },
        {
            "number": "49",
            "title": "49. Notice of Inspection.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 48
        },
        {
            "number": "50",
            "title": "50. Retention of books of accounts registers and documents seized.",
            "chapter": null,
            "content": "Chapter VIII\nAdministration of Check-Post, Etc.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 49
        },
        {
            "number": "68",
            "title": "51. Declaration and procedure under sub-section (3) of section 68.",
            "chapter": null,
            "content": "(b) In the case of movement of goods going out side the State for the goods specified by the Commissioner, Form 402 in a book of twenty-five leaves shall be obtained from the registering authority duly authenticated by a payment of a fee of rupees twenty-five in court fees stamp.\n(b) In the case of movement of goods within the State for the goods specified by the Commissioner, Form 402 in a book of twenty- five leaves shall be obtained from the registering authority duly authenticated by a payment of a fee of rupees twenty-five in court fees stamp.\n(b) 'Triplicate' copy of Form 402 shall be retained by the consignor and 'Original' and 'Duplicate' copies shall be carried along with the vehicle in which the goods are moving;\n(c) During the movement of the goods if any of the designated check-post or barrier is encountered, the 'Original' and 'Duplicate' of the Form 402 shall be got endorsed by the Officer-in-charge of such check-post or barrier and 'original' shall be deposited with such officer:\n(d) The 'Duplicate' of the Form 402 shall be kept by the carrier of the vehicle throughout its journey in the State.\n(b) In case of movement of such goods as specified by the Commissioner by a public circular, the movement shall be accompanied by Form 403 obtained in triplicate duly authenticated from the registering authority in whose jurisdiction the dealer is registered or by the person or a dealer importing such goods or as the case may be, such goods being dispatched to him from outside the State.\n(c) The Form 403 shall be duly and completely filled by the carrier and original of Form 403 along with copies of documents referred to in sub-section (3) of section 68 shall be deposited with such Officer-in-charge of the check-post or barrier and receipt thereto shall be obtained on the 'Duplicate' and 'Triplicate' copies of the Form 403.\n(d) During the movement till the vehicle reaches its destination, if any check-post or barrier intervenes, 'Duplicate' and 'Triplicate' of Form 403 held by the carrier shall be got endorsed by the in-charge of each of such check-posts or barriers.\n(e) The 'Duplicate' of Form 403 shall be forwarded to the consignee of the goods and 'Triplicate' of Form 403 shall be retained by the carrier.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "52",
            "title": "52. Procedure for transit pass.",
            "chapter": null,
            "content": "(i) the officer who has issued the transit pass; or\n(ii) any other officer empowered to issue the transit pass in respect of the concerned entry check-post; or\n(iii) an Officer of the area specified by the Commissioner through a public circular where the vehicle is stationed at the time of seeking extension of time.\n(b) The officer specified in clause (a) shall, after examining the reasons for delay and after such inquiry as he deems fit, extend the time of exit by suitably amending the transit pass.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 51
        },
        {
            "number": "53",
            "title": "53. Security for release of goods, vehicle or documents.",
            "chapter": null,
            "content": "Chapter IX\nAppeal and Revision",
            "footnote": "",
            "is_definition": false,
            "sort_order": 52
        },
        {
            "number": "54",
            "title": "54. Submission of appeal or application for revision.",
            "chapter": null,
            "content": "(a) be in writing;\n(b) specify the name and address of the appellant or applicant along with the registration certificate number;\n(c) specify the date of the order against which it is made;\n(d) specify reasons if appeal or application for revision is not made within the time allowed;\n(e) specify the date and the amount of payment of tax, interest and penalty, if the subject matter of the appeal or revision is assessment, re-assessment or levy of penalty or interest;\n(f) contain a clear statement of facts;\n(g) state precisely and in brief the relief prayed for; and\n(h) be signed and verified by the appellant or the applicant or by a legal practitioner engaged by him or by an agent duly authorized by him in writing in that behalf, in the following form, namely :-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 53
        },
        {
            "number": "55",
            "title": "55. Summary rejections.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 54
        },
        {
            "number": "56",
            "title": "56. Hearing.",
            "chapter": null,
            "content": "(b) The authority aforesaid may for sufficient reasons to be recorded in writing, adjourn at any stage the hearing of an appeal or application for revision to a different time on the same day or to any other day.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 55
        },
        {
            "number": "57",
            "title": "57. Notice to person likely to be affected adversely.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 56
        },
        {
            "number": "58",
            "title": "58. Fees.",
            "chapter": null,
            "content": "(a) On a memorandum of appeal against an order of assessment, re-assessment or rectification. Rs. 50\n(b) On memorandum of appeal against an order other than an order specified in (a) above Rs. 50 (c) On a second appeal or revision to the Tribunal Rs. 200 (d) On an application for determination of question under section 80. Rs. 200 per question\nChapter X\nTax Practitioners and Agents",
            "footnote": "",
            "is_definition": false,
            "sort_order": 57
        },
        {
            "number": "59",
            "title": "59. Qualifications of tax practitioners.",
            "chapter": null,
            "content": "(a) passed any accountancy examination recognized by the Central Board of Revenue constituted under the Central Board of Revenue Act, 1924 (Act 4 of 1924), for the purpose of clause (v) of sub-section (2) of section 288 of the Income Tax Act, 1961 (Act 43 of 1961) and under rule 50 of the Income Tax Rules, 1962; or\n(b) acquired such educational qualification as prescribed by the Central Board of Revenue constituted under the Central Board of Revenue Act, 1924 (Act 4 of 1924), for the purpose of clause (vi) of sub-section (2) of section 288 of the Income Tax Act 1961 (Act 43 of 1961) and under rule 51 of the Income Tax Rules, 1962; or\n(c) held any office for a period not less than five years not below the rank of a Commercial Tax Officer in the Sales Tax Department of the Government of Gujarat and is retired or has resigned from such office:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 58
        },
        {
            "number": "81",
            "title": "60. Forms of authorization under section 81.",
            "chapter": null,
            "content": "Chapter XI\nService of Notice",
            "footnote": "",
            "is_definition": false,
            "sort_order": 59
        },
        {
            "number": "61",
            "title": "61. Notices.",
            "chapter": null,
            "content": "(a) Delivery by hand of a copy of the notice to the addressee or to a person declared by him in Form 106, or to any other agent duly authorized or an Advocate or a tax practitioner holding authority to appear in the proceeding on behalf of the dealer or to a person regularly employed by him in connection with the business in respect of which he is registered as a dealer, or to any adult member of family residing with the dealer, or\n(b) by post, or\n(c) by courier:\n(i) if the addressee is a dealer, on some conspicuous part of the building in which the dealer's office is located, or upon some conspicuous part of the place the dealer's business or residence as last known to the said authority, or\n(ii) If the addressee is not a dealer, on some conspicuous part of his residence or office of the building in which his residence or office is located and such service shall be deemed to be as effected as if it had been made on addressee personally:\n(b) When the notice is served by affixing a copy thereof in accordance with the proviso to sub-rule (1), the officer serving it shall return the original to the tax authority which has issued the notice with a report endorsed thereon or annexed thereto, stating the circumstances under which he did so. The officer shall also record the name and address of the person, if any, whom the addressee's office or residence or the building in which his office or residence is located or his place of business was identified, and in whose presence, if any, the copy was affixed. The said officer shall also obtain the signature or thumb impression of the person, if any, identifying the addressee's residence or office or building or place of business.\n(c) When service is made by post, the service shall be deemed to be effected by properly addressing or preparing the notice and posting it by registered post with acknowledgement due, and unless the contrary is proved, the service shall be deemed to have been effected at the time at which the notice would be delivered in the ordinary course of post.\nChapter XII\nCopies of Documents, Statements and Orders",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "62",
            "title": "62. Application for copies of documents.",
            "chapter": null,
            "content": "Chapter XIII\nOffence and Composition",
            "footnote": "",
            "is_definition": false,
            "sort_order": 61
        },
        {
            "number": "63",
            "title": "63. Order accepting composition.",
            "chapter": null,
            "content": "(a) the sum determined by way of composition;\n(b) the date on or before which the sum shall be paid into the Government Treasury;\n(c) the authority before whom and the date on or before which a receipted chalan shall be produced in proof of such payment; and\n(d) the date on or before which the person shall report the fact to the Commissioner.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 62
        },
        {
            "number": "27",
            "title": "64. Publication of particulars and other matters relating to dealers under section 27 or 97.",
            "chapter": null,
            "content": "(i) has been found indulging into issuing tax invoice, credit-note or debit-note without entering into the transaction of sale or purchase of the goods,\n(ii) has been found indulging into over invoicing or under invoicing of the transaction, or\n(iii) whose registration certificate has been cancelled or suspended under Section 27 of the Act the Commissioner shall hold an inquiry and after giving an opportunity of being heard, if he comes to the conclusion that on account of any of the conducts of a dealer referred to above the revenue of the Government by way of granting tax credit to the purchaser of such dealer is adversely affected, he shall publish the name of such selling dealer on the official website.\nChapter XIV\nTax Deducted at Source",
            "footnote": "",
            "is_definition": false,
            "sort_order": 63
        },
        {
            "number": "59B",
            "title": "65. Form for tax deduction at source under section 59B.",
            "chapter": null,
            "content": "Chapter XV\nOffence and Penalty",
            "footnote": "",
            "is_definition": false,
            "sort_order": 64
        },
        {
            "number": "66",
            "title": "66. Offence and penalty for breach of rules.",
            "chapter": null,
            "content": "Chapter XVI\nMiscellineous",
            "footnote": "",
            "is_definition": false,
            "sort_order": 65
        },
        {
            "number": "67",
            "title": "67. Obtaining the forms from website or private publication.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 66
        }
    ],
    "metadata": {
        "Act ID": "Last Updated 6th November, 2019 [guj299]",
        "Act Number": "Published vide Notification No. (GHN-11) VAR-2006 (1) /Th, dated 22.3.2006",
        "Enactment Date": "",
        "Act Year": "2006",
        "Short Title": "Gujarat Value Added Tax Rules, 2006",
        "Type": "STATE",
        "Location": "Gujarat"
    },
    "updated_at": "2026-09-29 21:55:19"
}