WHEREAS the Government of Gujarat is satisfied that the circumstances exist which render it necessary to take immediate action to make rules and to dispense with the previous publication thereof under 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. (1) These rules may be called the Gujarat Value Added Tax (Third amendment) Rules, 2006
(2) They shall seemed to have come into force on 1st April, 2006.
2. In the Gujarat Valued Added Tax Rules, 2006 for the FORM 207, following FORM shall be substituted namely :-
CHALAN
(UNDER THE GUJARAT VALUE ADDED TAX ACT, 2003)
0040 Taxes on Sales, Trades etc.
110-Trade tax Receipts under the GVAT Act,
Chalan of tax, penalty, interest and the cost awarded by the Tribunal paid to the Treasury/Sub-Treasury for the period from ______________ to ______________
For use in the Treasury / Bank
1. RECEIVED PAYMENT OF Rs. _______________________________ (in Figure).
Rupees ____________________________________________________ (in words)
2. Date of Entry ______________________________________________
3. Chalan No. ________________________________________________