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-sect ion (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 read with section 99 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. (1) These rules may be called the Gujarat Value Added Tax (Second Amendment) Rules, 2006.

(2) They shall be deemed to have come into force on the 1st April, 2006.

2. In the Gujarat Value Added Tax Rules, 2006 (hereinafter referred to as "the said rules" in rule 2, in clause (g), in sub-clause (ii), after the word and figure "section 14" the words, brackets and figures " or who falls under the category of sub-rule (3A) of rule 19" shall be inserted.

3. In the said rules, in rule 16, for sub-rule (6), the following sub-rule shall be substituted, namely: -

"(6) Subject to the provisions of sections 11 and 1 2 and these rules, the tax credit admissible under section 12 shall be claimed by the registered dealer in his returns as provided here under : -

(a) Every registered dealer who is required to furnish quarterly returns under sub-rule (3A) of rule 19 may claim tax credit in his quarterly return ending on 30th June 2006, to the extent of rupees thirty thousand and for the remaining amount of tax credit, in the quarterly return ending on the 30th September 2006 .

(b) Every registered dealer who is required to furnish monthly return under sub-rule (2) of rule 19 may claim tax credit in his monthly return starting from tax period of April, 2006 to September, 2006, in six equal instalments:

Provided that the Commissioner may, for the reasons to be recorded in writing, allow with such conditions he thinks fit, any dealer or certain class of dealers to claim tax credit under section 12 before the period specified above."

4. In the said rules, in rule 19,-

(1) for the words "twenty-two days" wherever they occur, the words "thirty days" shall be substituted.

(2) in sub -rule (2),

(i) in clause (a), for the words, brackets and figure "sub-rule (3)" the words, brackets and figures "sub-rule (3) or (3A)" shall be substituted;

(ii) in clause (b), for sub-clause (iii), the following sub-clauses shall be substituted, namely :-

"(iii-a) a registered dealer who is required to furnish monthly return under clause (a) shall furnish information quarterly in Form 201C along with his return for the period ending on 30th June, 30th September , 31st December and 31st March; and

(iii-b) a registered dealer who is required to furnish quarterly return under sub-rule (3A) shall furnish information half yearly in Form 201C along with his return for period ending on 30th September and 31st March in respect of top ten commodities as per their value including consolidated details of remaining commodities dealt with during that period."

(3) in sub-rule (3), in proviso,

(i) for the words , brackets and figures "monthly return in accordance with sub-rule (2)" the words , brackets and figures "return accordance with sub-rule (2) or, as the case may be , sub-rule (3 A)" shall be substituted; and

(ii) for the words " monthly return" the words "monthly or, as the case may be , quarterly return" shall be substituted .;

(4) after sub-rule (3), the following sub-rule shall be inserted ,namely :-

"(3A) Every registered dealer in whose case the total amount of tax payable by him for all places of business has not exceeded rupees sixty thousand in the previous year or in the current year , shall furnish quarterly return in Form 201 alongwith information in Forms 201A and 201B within thirty days from the end of the quarter to which return relates:

Provided that nothing in this sub-rule shall apply in the case of a dealer who -

(a) is a manufacturer,

(b) purchases the goods in the course of imports from a place out of the territory of India,

(c) sells or purchases the goods in the course of inter-State trade or commerce or exports goods out of the territory of India or receives the goods from out side the State or effects branch transfer or consignment out side the State.

(d) is dealing in commodities specified in Schedule III of the Act, or

(e) holds a certificate of remission or certificate of deferment of tax under any of the incentive schemes, so long as he avails of the benefit of remission or deferment of tax :

Provided further that where the amount of tax payable by a dealer exceeds rupees fifteen thousand in a quarter or he undertakes any of the activity referred to in (a) to (e) of the first proviso, he shall furnish monthly return from the month immediately succeeding the month during which the amount of tax payable or the dealer undertakes any of the aforesaid activities and shall continue to file monthly return for all subsequent months ."

5. In the said rules, in rule 26, in sub-rule (2), for the words, brackets and figure "sub-rule (3)", the words, brackets and figures "sub-rule (3) or (3A)" shall be substituted.

6. In the said rules, in rule 42, -

(1) for sub-rule (2) , the following sub-rule shall be substituted, namely:-

"(2) A selling registered dealer shall issue serially and mechanically numbered tax invoice in duplicate. The copies of the invoice marked "original" be delivered to the buyer and the copy marked "duplicate" shall be retained by the registered dealer."

(2) in sub-rule (4), in clause (B), -

(i) in sub-clause (f), for the word "excluding" , the words "inclusive or exclusive of" shall be substituted;

(ii) for clause (g), the following clauses shall be substituted, namely:-

"(g) rate of tax,

(gg) the amount of tax charged under the Act or the Central Sales Tax Act, 1956 where price of goods is shown exclusive of tax :

Provided that where the purchaser demands the amount of tax charged to be shown separately, the invoice shall contain the amount of tax so charged,";

(iii) the following Explanation shall be inserted, namely :-

" Explanation Where in a retail invoice, the amount of tax is included in the sale price of the goods, the calculation of amount of tax to be made in the following manner , namely:-

Formula:

[Where 'S' means the sale price of the goods and 'R' means the rate of tax applicable to the respective taxable goods under the Act at the relevant time of such sale.]"

(3) after sub-rule (4), the following sub-rule shall be inserted, namely:-

"(4A) The Commissioner may, for reasons to be recorded in writing, waive the requirement of furnishing any of the particulars in the tax invoice or retail invoice to be issued by a dealer or class of dealers:

Provided no such waiver shall be made by the Commissioner after the expiration of two years from the commencement of these rules.";

(4) in sub-rule (6), the words "and where the price of goods shown inclusive of tax in the retail invoice, it shall bear a phrase `inclusive of tax" shall be added at the end;

(5) for sub -rule (7), the following sub-rule shall be substituted, namely:-

''(7) Where a dealer issues delivery chalan in respect of sale, transfer or consignment of goods, such chalan shall contain name, address and registration number of the selling dealer as well as the name and address of purchasing dealer and the quantity of goods."

(6) in sub-rule (9), for the words "indemnity bond ", the words "undertaking (on plain paper )" shall be substituted;

7. In the said rules, in rule 45, in sub-rule (3), in clause (a), the portion beginning with the words "Every dealer who is required "and ending with the words " and ware house" shall be deleted.

8. In the said rules, in Form -201,

(1) after the words, bracket and figure "sub-rule (2)", the words, bracket and figure "and sub-rule (3A)" shall be inserted.

(2) for the words "monthly return", the words " monthly/quarterly return" shall be substituted.

9. In the said rules, in Forms 201A and 201B, after the words, bracket and figure "sub-rule (2)", the words, bracket and figure "and sub-rule (3A)" shall be inserted.

10. In the said rules, in Form 202 , -

(1) in Part B, -

(a) after the entry at serial No. 1, the following entry shall be inserted, namely :-

"(1A) Less: Turnover of sales of goods on which no tax is payable under section 5";

(b) in the entry at serial No. 2, for the word "goods" , the words "taxable goods" shall be substituted.