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, 2005, namely:-

1. These rules maybe called the Gujarat Value Added Tax (Fifth Amendment) Rules, 2006.

2. In the Gujarat Value Added Tax Rules, 2006 (hereinafter referred to as "the said rules", in rule 16, in sub-rule(2), for the figures and word "30^th April, 2006", the figures and word "31^st May, 2006" shall be substituted.

3. In the said rules, in rule 19, after sub-rule (6), the following sub-rule shall be added, namely:-

"(7) Notwithstanding anything contained in this rule, the monthly return related to the month of April, 2006, may be furnished by the registered dealer on or before 30^th June, 2006".

4. In the said rules, in rule 28, in sub-rule (2), in clause (i), for the figures and words "15^th May of 2006", the figures and word "31^st May, 2006" shall be substituted.