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 (Fourth Amendment) Rules, 2006.
2. In the Gujarat Value Added Tax Rules, 2006 (hereinafter referred to as "the said rules"), in rule 19,-
(1) In sub-rule (2), in clause (a), for the words, brackets, figures and letters "sub-rule (3) and sub-rule (3A)", the words, brackets, figures and letters "sub-rule (3), (3A), (3B) or (3C)" shall be substituted;
(2) after sub-rule (3A), the following sub-rules shall be inserted, namely :-
"(3B) A commission agent to whom permission to pay lump sum tax has been granted under sub-rule (3) of rule 28A, shall furnish monthly return in Form 202 with the list of retail invoices in Form 201A and list of purchase invoices in Form 201B within thirty days from the end of the month to which such return relates and the previous of clause (b) of sub-rule (2) of this rule shall mutatis mutandis apply.
(3C) A dealer to whom a permission to pay lump sum tax has been granted under sub-rule (3) of rule 28B shall file the return as provided under sub-rule (3) of this rule."
3. In the said rules, in rule 20, in sub-rule (3), for the words and figures "sub-section (1) of section 14", the words, figures and letters "section 14, 14A, 14B or 14C" shall be substituted.
4. In the said rules, after rule 28, the following rules shall be inserted, namely :-
"28A. Procedure and conditions for lump sum payment under section 14B. -
(1) An application for permission to pay lump sum tax under section 14B shall be submitted by the commission agent in Form 210A to the Commercial Tax Officer in whose jurisdiction he is required to furnish return under rule 19.
(2) An application under sub-rule (1) may be submitted by the commission agent at any time during a financial year.
(3) The Commissioner may, subject to provisions of section 14B, grant permission in Form 211A to such commission agent to pay lump sum tax.
(4) The permission to pay lump sum tax under sub-rule (3) shall be subject to the condition that the agricultural produce shall be sold by the commission agent within twelve months from the date of the purchase.
(5) The permission to pay lump sum tax shall be effective from the tax period subsequent to the month in which the application for permission under sub-rule (1) is submitted.
(6) The lump sum tax shall be paid in the manner in which the tax is payable under rule 26.
(7) If the commission agent to whom such permission was granted contravenes the provisions of section 14B or the rules made in this behalf, such permission shall be liable to be cancelled forthwith from the date of the event concerning such contravention. Consequently, such commission agent shall be liable to pay tax from the first day of the month during which the event for such contravention has occurred. No order for cancellation of permission under this sub-rule shall be made unless the commission agent has been given reasonable opportunity of being heard.
(8) If the commission agent to whom such permission was granted elects not to have such permission, he shall intimate accordingly to the concerned Commercial Tax Officer and such Officer shall cancel the permission and thereupon such commission agent shall be liable to pay tax under the Act from the month immediately succeeding the month during which permission to pay lump sum tax has been cancelled on the basis of his application.
28B. Procedure and conditions for lump sum payment under section 14C. -
(1) An application for permission to pay lump sum tax under section 14C shall be submitted by the dealer in Form 210B to the Commercial Tax Officer in whose jurisdiction he is required to furnish return under rule 19.
(2) An application under sub-rule (1) may be submitted at any time during a financial year.
(3) The Commissioner may, subject to the provisions of section 14C, grant permission in Form 211B to such dealer to pay lump sum tax.
(4) The permission to pay lump sum tax shall be effective from the tax period subsequent to the month in which the application for permission under sub-rule (1) is submitted.
(5) The lump sum tax shall be paid in the manner in which the tax is payable under rule 26.
(6) If the dealer to whom such permission was granted contravences the provisions of the Act or the rules made in this behalf, such permission shall be liable to the cancelled forthwith from the date of the event concerning such contravention. Consequently, such dealer shall be liable to pay tax from the first day of the month during which the event for such contravention has occurred. No order for cancellation of permission under this sub-rule shall be made unless the dealer has been given reasonable opportunity of being heard.
(7) If the dealer to whom such permission was granted elects not to have such permission, such dealer shall intimate accordingly to the concerned Commercial Tax Officer, and such officer shall cancel the permission and thereupon such dealer shall be liable to pay tax under the Act from the month immediately succeeding the month during which permission to pay lump sum tax has been cancelled on the basis of his application.
5. In the said rules,-
(1) In Form 202,-
(i) for the words, brackets and figures "sub-rule (3)", the words, brackets, figures and letters "sub-rules (3), (3B) and (3C)" shall be substituted;
(ii) for the words "QUARTERLY/ANNUAL", the words "MONTHLY/QUARTERLY/ANNUAL" shall be substituted;
(iii) for the word, brackets and figures "SECTION 14(1)", the words, brackets, figures and letters "SECTION 14, 14B or 14C" shall be substituted;
(iv) In PART B, in the entry at serial No. (2), in sub-entry (i), for the words and figures "rate of 0.5%", the words "rate of _________%." Shall be substituted.
(2) after Form 210, the following forms shall be inserted, namely :-
" FORM 210A
(see sub-rule (1) of rule 28A)
Application for permission to pay lump sum tax in lieu of tax under section 14B of the Gujarat Value Added Tax Act, 2003.
To,
The Commercial Tax Officer
______________________
I, hereby submit my application for grant of permission to me / Ms/ ____________________ __________________________________________ to pay lump sum tax under section 14B of the Gujarat Value Added Tax Act, 2003.
The Details of my business are as under :
I may, be granted permission to pay lump sum tax for the period commencing from _______________ and ending on the 31st March _________________.
FORM 210B
(see sub-rule (1) of rule 28B)
Application for permission to pay lump sum tax in lieu of tax under section 14C of the Gujarat Value Added Tax Act, 2003.
I, hereby submit my application for grant of permission to me / Ms/ ____________________ __________________________________________ to pay lump sum tax under section 14C of the Gujarat Value Added Tax Act, 2003.
(3) after Form 211, the following forms shall be inserted, namely :-
"FORM 211A
(see sub-rule (3) of rule 28A)
Permission for payment of lump sum tax under section 14B of the Gujarat Value Added Tax Act, 2003.
The above mentioned commission agent had submitted application dated .................... for permission to pay lump sum tax under section 14B of the Act.
It is verified that the above mentioned commission agent has fulfilled the requirements of section 14B of the Act and rule 28A of the rules.
The above mentioned commission agent is hereby granted permission to pay lump sum tax under section 14B for the period from ................. to ........................
This permission shall remain valid so long as the above mentioned commission agent continues to comply with provisions of section 14B of the Act and rule 28A of the Gujarat Value Added Tax Rules, 2006.
If the above mentioned commission agent contravenes any of the provisions of the Act or the rules made thereunder, the permission granted shall be liable to be cancelled forthwith from the date of the event and thereupon the commission agent will become liable to pay tax as if such permission is not operative.
FORM 211B
(see sub-rule (3) of rule 28B)
Permission for payment of lump sum tax under section 14C of the Gujarat Value Added Tax Act, 2003.
The above mentioned dealer had submitted application dated .................... for permission to pay lump sum tax under section 14C of the Act.
It is verified that the above mentioned dealer has fulfilled the requirements of section 14C of the Act and rule 28B of the rules.
The above mentioned dealer is hereby granted permission to pay lump sum tax under section 14C for the period from ................. to ........................
This permission shall remain valid so long as the above mentioned dealer continues to comply with provisions of section 14C of the Act and rule 28B of the Gujarat Value Added Tax Rules, 2006.
If the above mentioned commission agent contravenes any of the provisions of the Act or the rules made thereunder, the permission granted shall be liable to be cancelled forthwith from the date of the event and thereupon the dealer will become liable to pay tax as if such permission is not operative.