WHEREAS the Government of Gujarat is satisfied that circumstances exist which render it necessary to take Immediate action to make rules and to dispense with the previous publication thereof under the proviso to sub-section (4) of section 98 of the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005);

NOW, THEREFORE, In exercise of the powers conferred by section 98 of the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Value Added Tax Rules, 2006, namely:-

1. These rules may be called the Gujarat Value Added Tax (Amendment) Rules, 2015.

2. In the Gujarat Value Added Tax Rules, 2006, after rule 18D, the following rule shall be added, namely:-

"18E Notwithstanding anything contained in rule 18A, any sick industrial unit registered as such by the Board for Industrial and Financial Reconstruction under the provisions of Sick Industrial Companies (Special Provisions) Act, 1985 and where the Board for Industrial and Financial Reconstruction has Issued directions to extend the benefit of G.R. of the Industries and Mines Department No. MIS-102012-593970-1 dated the 8th July, 2013 to such sick industrial unit and where such unit has made an application within ninety days as provided in the said G.R and which has been issued an eligibility certificate by the Industries Commissioner specifying the extension of time equal to the time of closure of such industrial units as also the option with regard to the deferment or the remission of the tax, as the case may be, shall be entitled to the benefits available under the relevant scheme as provided in such eligibility certificate and the provisions of aforesaid G.R. shall mutatis mutandis apply in respect of such industrial unit.".

By Order and in the name of the Governor of Gujarat,

C. J Mecwan

Deputy Secretary to Government