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 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 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 (Sixth Amendment) Rules, 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), for the word and figures "section 14", the words, letters and figures "section 14, 14C or 14D" shall be substituted.

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

"(3D) A dealer to whom permission to pay lump sum tax has been granted under sub-rule (4) of rule 28C shall furnish quarterly return in Form 202 with the list of purchases in Form 202A within thirty days from the end of the quarter to which such return relates."

4. In the said rules, in rule 26,-

(1) in sub-rule (2), for the words, brackets, letter and figures "sub-rule (3) or (3A)", the words, brackets, letters and figures "sub-rule (3), (3A), (3C) or (3D)" shall be substituted.

(2) to sub-rule (2) the following proviso shall be added, namely:-

"Provided that when the tax payable by the dealer furnishing return under sub-rule (3D) of rule 19 exceeds rupees five thousand in a month, such dealer shall pay the lump sum tax or, as the case may be, tax due and payable for such month and the tax for the previous month, alongwith the amount of interest thereon, if any, payable by him, for the relevant quarter, within a period of twenty-two days immediately succeeding the month during which the amount of tax payable exceeds and shall continue to pay tax within a period of twenty two days from the end of each month of the remaining period of the year and shall submit to the Commercial Tax Officer one copy of the receipted chalan in Form 207 within thirty days from end of the month to which such payment relates.".

5. In the said rules, after rule 28B, the following rule shall be Inserted, namely :-

"28C. Procedure and conditions for lump sum payment under section 14D.-

(1) An application for permission to pay lump sum tax under section 14D shall be submitted by the dealer in Form 210C to the Commercial Tax Officer in whose jurisdiction he is required to furnish return under rule 19.

An application under sub-rule (1) shall be submitted,-

(a) before 30th September, 2006

(i) in respect of permission for year 2006-2007, and

(ii) in respect of a dealer who has obtained permission earlier to pay lump sum tax under section 14 read with rule 28,

(b) within thirty days from the date on which the total turnover exceeds rupees fifty lacs in respect of a dealer who has been granted permission to pay lump sum tax under section 14,

(c) within thirty days before the commencement of the year subsequent to year 2006-2007.,

(d) within sixty days from the date of effect of registration where the dealer gets new registration.

(3) The option to pay lump sum tax under sub-rule (1) shall be for a period ending with the financial year.

(4) If the application made under sub-rule (1) is complete in all respect and the dealer is eligible for the permission, the Commissioner may grant permission under sub-section (1) of section 14D in Form 211C, within a period of fifteen working days from the date of receipt of the application.

(5) (a) The permission to pay lump sum tax shall be effective from the date of application where the application is made under clause (a) or (d) of sub-rule (2);

(b) The permission to pay lump sum tax shall be effective from the date on which the total turnover exceeds rupees fifty lacs where the application is made under clause (b) of sub-rule (2);

(c) The permission to pay lump sum tax shall be effective from the beginning of the year where the application is made under clause (c) of sub-rule (2).

(6) The dealer shall not-

(a) purchase eatables or raw materials there of, in any form (whether processed or unprocessed) in the course of Inter-state trade or commerce or import such goods from a place outside the territory of India, or

(b) receive eatables or raw material thereof, (whether processed or unprocessed) in any form from his branch situated outside the State or from consigning agent outside the State.

(7) If the dealer to whom such permission is granted contravenes the provisions of the Act 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 dealer shall be liable to pay tax from the date of such contravention. No order for cancellation of permission under this sub-rule shall be made unless the dealer has been given reasonable opportunity of being heard,

(8) If the dealer to whom such permission is 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,

(9) The lump sum tax shall be paid in the manner in which the tax is payable under rule 26 .

(10) The dealer shall display conspicuously at each place of his business including branches a notice with the phrase "Tax is not charged separately".

(11) The State Government may, by general or special order direct any dealer or a class of dealers to keep such additional books of accounts (including the records of purchases and sales), invoices and computer records in the manner, as may be specified therein.".

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

(1) for the word, brackets, figures and letters "(3B) and (3C)" the word, brackets, figures and letters "(3B), (3C) and (3D)" shall be substituted.;

(2) for the word, figures and letters "14B or 14C" the word, figures and letters "14B, 14C or 14D" shall be substituted;

(3) for the words "Quarterly return for the tax period", the words "Monthly/Quarterly return for the tax period" shall be substituted.

7. In the said rules, after Form 210B, the following form shall be inserted, namely :-

"FORM 210C

(See sub-rule (1) of rule 28C)

Application for permission to pay lump sum tax under section 14D of the Gujarat Value Added Tax Act, 2003.

To,

The Commercial Tax Officer

...............................................

...............................................

I hereby submit my application for grant for permission to me / Ms/ ...................................................................... ............................................................... To pay lump sum tax under section 14D 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, _____________.

8. In the said rules, after Form 211B, the following form shall be inserted, namely :-

"FORM 211C

(see sub-rule (4) of rule 28C)

Permission for payment of lump sum tax under section 14D of the Gujarat Value Added Tax Act, 2003.

Name of the registered dealer ...............................................

Registration Certificate No. ...............................................

Permission No ...............................................

Date of permission. ...............................................

The above mentioned registered dealer had submitted application dated ....................... for permission to pay lump sum tax under section 14D of the Act.

It is verified that the above mentioned dealer has fulfilled the conditions of section 14D of the Act readwith rule 28C of the rules made thereunder.

The above mentioned dealer is hereby granted permission to pay lump sum tax under section 14D of the Act for the period from .............................. to .............................. .

This permission shall remain valid so long as the above mentioned dealer continues to comply with provisions of section 14D of the Act readwith the rule 28C of the Gujarat Value Added Tax Rules, 2006

If the above mentioned registered dealer contravenes any of the provisions of the Act or the rules made in this behalf, the permission granted shall be liable to the cancelled forthwith from the date of the event concerning such contravention and thereupon the dealer shall be liable to pay tax as if such permission is not operative.