The Gujarat Value Added Tax Act, 2003- Notifications
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Body Notification No. (GHN-5)VAR-2016-(37)/TH:- Dated 8th January, 2016

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, 2016.

2. In the Gujarat Value Added Tax Rules, 2006 (hereinafter referred to as "the said rules'), in rule 19, after sub-rule (4A), the following sub-rule shall be inserted, namely:-

"(4AA)(a) Every registered dealer who holds a certificate of entitlement under any incentive scheme, so long as he avails of the benefit of tax incentives shall also furnish a monthly return of tax incentives availed in Form 203A in the manner provided in sub-rule (1) where the dealer shall furnish description of the goods sold against tax invoice and goods purchased against tax invoice and such return shall be filed within thirty days from the end of the month to which such return relates.

(b) Such a dealer shall be required to furnish return as per the previsions of sub-rule (2), on completion of the availement of tax incentives referred to above.

(c) The Commissioner may by way of public circular, specify the statements to be submitted by the dealer for the purpose of tax incentives availed by the dealer under any incentive scheme.".

3. In the said rules, in rule 20, after sub-rule (4), the following sub-rule shall be inserted, namely:-

"(4A) (a) Every registered dealer referred to in sub-rule (4AA) of rule 19 shall furnish annual return in Form 203 and shall also furnish annual return in Form 203B or Form 204, as the case may be.

(b) The Commissioner may by way of public circular specify the statements to be submitted by the dealer for the purpose of tax incentives availed by the dealer under any of the incentive scheme.".

4, In the said rules, for Form 203 and Form 204, the following forms shall be substituted, namely:-

FORM 203

[See sub rule (4) of rule 19 and sub-rule (4A) of rule 20]

Monthly/Annual return of tax exemption for the Month/year ............................................. (amount in rupees)

1.	Name of the dealer
2.	Address
3.	Registration Certificate no
4.	Certificate of Entitlement No.
5.	Amount Sanctioned in Certificate of Entitlement
6.	Opening Balance of Tax incentive in the beginning of the month/year
7.	Amount of Refund claimed in the Month/year
8.	Amount of Value added Tax Payable (without tax credit) for the Month/year
9.	Amount of Central Sales Tax Payable for the Month/year
10.	Total Tax incentive (7+ 8+ 9)
11.	Balance of tax incentive at the end of the Month/year

DECLARATION

I,_____________________________________ declare that the above information is true and correct

Place:	Authorized Signatory
Date:

FORM 204

[see sub-rule (4) of rule 19 and sub-rule (4A) of rule 20]

Monthly /Annual return of tax deferment for the month/year............................................

_____________________________________________________________________________

1.	Name of the dealer
2.	Address
3.	Registration Certificate no
4.	Certificate of Entitlement No.
5.	Amount Sanctioned in Certificate of Entitlement
6.	Opening Balance of Tax incentive in the beginning of the month/year
7.	Amount of Value added Tax Payable for the Month/year
8.	Amount of Central Sales Tax Payable for the Month/year
9.	Total Tax to be deferred (7+ 8)
10.	Balance of tax incentive at the end of the Month/year (6-9)

DECLARATION

I,_____________________________________ declare that the above information is true and correct

Place:	Authorized Signatory
Date:

5. In the said rules, after Form 203, the following forms shall be inserted, namely:-

"FORM 203A

(See sub-rule (4AA) of rule 19)

Monthly return of tax incentives for the month........................

(A) Availment of tax incentives

		(Amount in Rupees)
1.	Name of the dealer
2.	Address
3.	Registration Certificate no
4.	Certificate of Entitlement No.
5.	Amount Sanctioned in Certificate of Entitlement	(i) For ginning activity: Rs. ............... (ii) For other activity: Rs. ...............
6.	Opening Balance of Tax incentive in the beginning of the month	(i) For ginning activity: Rs. ............... (ii) For other activity: Rs. ...............
7.	Amount of Refund claimed in the month (as per list referred to in (C) below	(i) For ginning activity: Rs. ............... (ii) For other activity: Rs. ...............
8.	Amount of reimbursement of tax in the month (as per list referred to in (B) below	(i) For ginning activity: Rs. ............... (ii) For other activity: Rs. ...............
9.	Amount of Value added Tax Payable for the Month	(i) For ginning activity: Rs. ............... (ii) For other activity: Rs. ...............
10.	Amount of Central Sales Tax Payable for the Month	(i) For ginning activity: Rs. ............... (ii) For other activity: Rs. ...............
11	Total amount of Tax incentives (7+ 8)	(i) For ginning activity: Rs. ............... (ii) For other activity: Rs. ...............
12	Balance of tax incentive at the end of the Month (6-11)	(i) For ginning activity: Rs. ............... (ii) For other activity: Rs. ...............

(B) List showing sale of goods entitled for tax incentives manufactured by the unit. (against tax invoice)

(Mention applicable category of goods in second column)

Sr. No.	Ginned Cotton/other than Ginned Cotton	Tax Invoice No.	Date	Name with R. C. No. of the registered dealer to whom goods sold		Turnover of sale of taxable goods
				(a)		(b)
				(i) Name	(ii) R. C. No	Description of goods with commodity code	Value of Goods	Tax	Additional tax	Total


	Total

(C) List showing purchase of goods entitled for tax incentives used In manufacture of goods by incentive units entitled for tax incentives, (against tax invoice)

(Mention applicable category of goods In second column)

Sr. No.	Ginned Cotton/other than Ginned Cotton	Tax Invoice No.	Date	Name with R. C. No. of the registered dealer from whom goods purchased		Turnover of purchase of taxable goods
				(a)		(b)
				(i) Name	(ii) R. C. No	Description of goods with commodity code	Value of Goods	Tax	Additional tax	Total


	Total

DECLARATION

I, ................................... (name in CAPITALS), hereby declare that the contents of the above lists and tables are true and correct and nothing has been concealed therein.

I, further declare that our place of business or godown is not used by any other dealer for the purpose of sale, purchase or storage of any such goods which are mentioned, as eligible goods or such goods used as raw material for the manufacture of eligible goods, in the eligibility certificate.

Place:	signature of the authorized signatory.
Date:	Name
	Status.

FORM 203B

(See sub-rule (4A) of rule 20)

Annual return of tax incentives for the period from .......................... to ........................

(A) Availement of tax incentives

		(Amount in Rupees)
1.	Name of the dealer
2.	Address
3.	Registration Certificate no
4.	Certificate of Entitlement No.
5.	Amount Sanctioned in Certificate of Entitlement	(i) For ginning activity: Rs. ............... (ii) For other activity: Rs. ...............
6.	Opening Balance of Tax incentive in the beginning of the month	(i) For ginning activity: Rs. ............... (ii) For other activity: Rs. ...............
7.	Amount of Refund claimed in the year	(i) For ginning activity: Rs............ (ii) For other activity: Rs. ...............
8.	Amount of reimbursement of tax in the year	(i) For ginning activity: Rs. ............... (ii) For other activity: Rs. ...............
9.	Amount of Value added Tax Payable for the Year	(i) For ginning activity: Rs. ............... (ii) For other activity: Rs. ...............
10.	Amount of Central Sales Tax Payable for the Year	(i) For ginning activity: Rs. ............... (ii) For other activity: Rs. ...............
11	Total amount of Tax incentives (7+ 8)	(i) For ginning activity: Rs. ............... (ii) For other activity: Rs. ...............
12	Balance of tax incentive at the end of the year (6-11)	(i) For ginning activity: Rs. ............... (ii) For other activity: Rs. ...............

DECLARATION

I, ................................... (name in CAPITALS), hereby declare that the contents of the above lists and tables are true and correct and nothing has been concealed therein.

Place:	signature of the authorized signatory.
Date:	Name
	Status.

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

C. J Mecwan

Joint Secretary to Government