The Gujarat Value Added Tax Act, 2003- Notifications
-

Notification No. (GHN-105) VAR-2006(8) / Th., Dated 11th October, 2006.

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 (Seventh Amendment) Rules, 2006.

2. In the Gujarat Value Added Tax Rules, 2006, (hereinafter referred to as "the said rules" in rule 2, for clause (g), the following clause shall be substituted, namely:-

"(g) "tax period" for the purpose of return to be furnished by the dealer under the Act shall be,-

(i) a period of calendar month for the monthly return;

(ii) a period of quarter ending on 30th June, 30th September, 31st December and 31st March in a year for the quarterly return; and

(iii) a period of six months ending on 30th September and 31st March in a year for the half yearly return ;".

3. In the said rules, in rule 18, in sub-rule (1), for the word and figure "section14" the word, letters and figures "section 14, 14A read with clause (bb) of sub-rule (8) of rule 28, 14B, 14C or 14D" shall be substituted.

4. In the said rules, in Chapter IV, after rule 18, the following rule shall be inserted, namely:-

"18AA. Deduction of charges towards labour, service, etc. -

(1) The value of the goods at the time of the transfer of property in the goods (whether as goods or in some other form) involved in the execution of a works contract shall be determined by deducting the amounts paid by way of price for sub-contract made with a registered dealer, if any, pertaining to the said works contract.

(2) A registered dealer who claims any deduction referred to in sub-clause (c) of clause (30) of section 2, shall -

(a) maintain true and correct records for such deductions;

(b) prove to the satisfaction of the Commissioner that he has actually paid the amount in the year in which he claims such deduction; and

(c) furnish true and correct evidences for claiming such deductions at the time of assessment or when asked to furnish in any proceedings:

Provided that where the amount of charges towards labour, service and other like charges are not ascertainable or the accounts maintained by the contractor are not sufficiently clear or intelligible, a lump sum deduction shall be admissible in accordance with the percentage mentioned in the Table below, and the sale price of the goods at the time of the transfer of property shall be determined accordingly.

TABLE

Sr. No.	Description of Works Contract	Percentage of deduction
1	Construction, improvement or repair of any building, road, bridge, dam, canal or other immovable property.	Thirty per cent.
2	Installation, fabrication, assembling, commissioning or repair of any plant or machinery, whether or not affixed to any building, land or other immovable property.	Fifteen per cent.
3	Installation, fabrication, assembling, commissioning of any Air conditioner plant, Air conditioner, Air cooler, whether or not affixed to any building or other immovable property.	Ten per cent.
4	Assembling, fitting out, re-assembling, improving, producing, repairing or otherwise treating of furniture, fixtures, partitions including contracts of interior decoration.	Twenty per cent.
5	Installation, fabrication, assembling, commissioning or repairs of lifts or elevators or escalators.	Fifteen per cent.
6	Construction, fabrication, assembling, commissioning or repairs of bodies on chassis of motor vehicles including three wheelers and fire fighters or of vessels of every description meant for plying on water.	Twenty per cent
7	Overhauling or repairing or dismantling of any motor vehicle, vessels of every description meant for plying on water or any other vessel propelled by mechanical means, any air craft or any equipment or part of any of the aforesaid items.	Twenty per cent.
8	Fitting out, assembling, altering, ornamenting, reassembling, blending, finishing, furnishing, improving, processing or otherwise treating, adapting or fabricating of any goods.	Fifteen per cent.
9	Erection, installation and commissioning of Wind Turbine Generator including power evacuation system.	Thirty per cent.
10	Fixing of marbles, slabs, polished granite stones and tiles (other than mosaic tiles).	Twenty per cent.
11.	Fixing of sanitary fittings and plumbing.	Fifteen per cent.
12.	Painting and polishing.	Twenty per cent.
13.	Laying of pipes excluding plumbing.	Twenty per cent.
14.	Tyre re-treading.	Thirty per cent.
15.	Supply of goods in providing know-how, designs, labour, supervision, inspection, training or other services in connection with any of the operation specified in Serial Nos. 1 to 14 above.	Twenty per cent.
16.	Dyeing and printing of textile.	Thirty per cent.
17.	Printing contracts.	Thirty per cent.
18.	Any other works contract.	Twenty per cent.

(3) The percentage shown in the Table shall be applied after first deducting from the total contract price, the amount paid by way of price for the entire sub-contract made with sub-contractor, if any.

(4) The value of goods so arrived at under this rule shall, for the purposes of levy of tax, be the taxable turnover relating to the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract.".

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

(1) in sub-rule (2), in clause (b), for sub-clauses (iii-a) and (iii-b), the following sub-clause shall be substituted, namely :-

"(iii) a registered dealer referred to in clause (a) shall furnish information quarterly in Form 201C for the period ending on 30th June, 30th September, 31st December and 31st March along with his return in respect of top ten commodities as per their value and the consolidated details of remaining commodities dealt with during that period.";

(2) for sub-rules (3), (3A), (3B), (3C), and (3D), the following sub-rules shall be substituted, namely :-

"(3) (i) Every registered dealer to whom permission to pay lump sum tax has been granted under section 14, 14A read with clause (bb) of sub-rule (8) of rule 28, 14B, 14C or 14D shall furnish quarterly return in Form 202 with the list of purchases in Form 202A appended to it, within thirty days from the end of the quarter to which the return relates:

Provided that the dealer to whom permission to pay lump sum tax has been granted under section 14B shall furnish, instead of Form 202A, the list of retail invoices for sales in Form 202B and the details of purchases in Form 202C along with Form 202 and where the taxable turnover of such dealer in the previous year or during the year does not exceed rupees one Crore, he may and where taxable turnover exceeds rupees one Crore, he shall also submit information in Form 202B and Form 202C along with Form 202 by way of uploading on the web site of the department duly authenticated by the dealer himself or by a person referred to in section 65.

(ii) Where the permission to pay lump sum tax granted to the dealer under the Act ceases to be valid on any day, such dealer shall furnish return from that day in accordance with the provisions of sub-rule (2), (3A) or, as the case may be, (3B) for the remaining part of the tax period and he shall continue to file monthly or, as the case may be, quarterly return for all subsequent months or periods.

(3A) Every registered dealer, other than referred to in sub-rule (3), who-

(a) is not a manufacturer,

(b) does not purchase the goods in the course of inter-state trade or commerce or import goods from a place out of the territory of India,

(c) does not sell the goods in the course of inter-state trade or commerce or export the goods out of the territory of India, or

(d) does not dispatch the goods to his branch or his consigning agent outside the State or receive the goods from his branch situated outside the State or from his consigning agent outside the State,

shall furnish-

(i) quarterly return in Form 201 along with information in respect of tax invoices of sales in Form 201A and the information in respect of tax invoices of purchases in Form 201B, within thirty days from the end of the quarter to which such return relates; and the provisions of sub-clauses (i) and (ii) of clause (b) of sub-rule (2) shall apply mutatis mutandis to such dealer, and

(ii) the information half yearly in respect of inventories in Form 201C for period ending on the 30th September and 31st March along with his return in respect of top ten commodities as per their value and the consolidated details of remaining commodities dealt with during that period:

Provided that where such dealer undertakes any of the activity referred to in (a) to (d) above, he shall furnish return in accordance with the provisions of sub-rules (2) or, as the case may be, (3B) for the remaining tax periods immediately succeeding the quarter during which he undertakes any of the aforesaid activities.

(3B) Every registered dealer, other than referred to in sub-rule (3) or (3A), whose total amount of tax payable 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 along with the information in Forms 201A and 201B, within thirty days from the end of the quarter to which return relates; and the provisions of clause (ii) of sub-rule (3A) shall apply mutatis mutandis to such dealer:

Provided that where the amount of tax payable by such dealer exceeds rupees sixty thousand during the year, he shall furnish monthly return in accordance with the provisions of sub-rule (2) for the remaining the tax periods immediately succeeding the quarter during which the amount of tax payable exceeds rupees sixty thousand.

(3C) A registered dealer who is a co-operative society engaged in the manufacture of sugar or shall furnish half yearly return in Form 201 for the tax period referred to in sub-clause (iii) of clause (g) of rule 2 on or before 30th November immediately succeeding the tax period to which the return relates.";

(3) in sub-rule (4), for the words "Every registered dealer" the words "Notwithstanding anything contained in this rule, every registered dealer" shall be substituted;

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

"(4A) Notwithstanding anything contained in this rule, every registered dealer who -

(a) imports the goods into or exports the goods out of the territory of India,

(b) has established an industry in the Special Economic Zone or who is the developer of the Special Economic Zone,

(d) is entitled to the benefit of remission under sub-section (1) of section 41

shall furnish monthly return and the provisions of sub-rule (2) shall apply mutatis mutandis to such dealer."';

(5) proviso to sub-rule (6) shall be deleted;

(6) after sub-rule (7), the following sub-rule shall be added, namely :-

"(8) If a dealer fails to comply with the requirement of clause (ii) or (iii) of sub-rule (2) or clause (ii) of sub-rule (3A), he shall be deemed to have not furnished the return as required by section 29.".

6. In the said rules, in rule 20,-

(1) to sub-rule (1), the following proviso shall be added, namely:-

"Provided that the dealer furnishing return under sub-rule (3C) of rule 19 shall furnish the annual return on or before 31st December immediately succeeding the year to which the annual return relates.";

(2) in sub-rule (3), for the word, letters and figures "14A, 14B or 14C" the words, brackets, letters and figures "14A read with clause(bb) of sub-rule (8) of rule 28, 14B, 14C or 14D" shall be substituted.

7. In the said rule, in rule 26, -

(1) in sub-rule (1),-

(i) in clause (a), for the word, brackets and letter "clause (b)", the words, brackets and letters "clause (aa) or clause (b)" shall be substituted.

(ii) after clause (a), the following clause shall be inserted, namely: -

"(aa) (i) Every registered dealer furnishing return under sub-rule (3C) of rule 19 shall pay into the Government Treasury-

(a) the tax payable under section 7,

(b) the tax payable under sub-sections (1) or (3) of section 9, and

(c) an amount equivalent to seventy-five per cent. of the tax payable under sub-section (2) of section 9 calculated on the statutory minimum price of the sugarcane crushed during the month

alongwith the amount of interest, if any, payable by him under the provisions of the Act within a period of twenty-two days immediately succeeding the month to which the tax relates and shall submit to the Commercial Tax Officer one copy of the receipted chalan in Form 207 along with the monthly statement specified by the Commissioner, within thirty days from the end of the relevant month.

(ii) The dealer who has paid the tax as per (c) above, shall pay into the Government Treasury the remaining amount of the tax payable under the Act alongwith the amount of interest, if any, payable by him under the provisions of the Act, on or before 22nd November immediately succeeding the tax period to which the return relates and shall submit to the Commercial Tax Officer one copy of the receipted chalan in Form 207 alongwith the return of relevant tax period.";

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

"(2) Every dealer required to furnish quarterly return under sub-rule (3), (3A) or (3B) of rule 19 shall within a period of twenty-two days immediately succeeding the quarter to which such return relates, pay into the Government Treasury the tax due and payable in such quarter along with the amount of interest, if any, payable by him under the provisions of the Act and shall submit to the Commercial Tax Officer one copy of the receipted chalan in Form 207 along with the return.

(2A) The dealer furnishing return under sub-rule (3) or (3A) of rule 19 and the tax payable by him exceeds rupees sixty thousand in the previous year or during any quarter of the current year, he shall pay the tax due and payable for the current year or, as the case may be, subsequent months of the current year immediately succeeding the quarter during which the amount of tax payable exceeds rupees sixty thousand in the following manner,-

(i) the tax payable under the Act shall be paid for each month (except the last month of the quarter) into the Government Treasury within a period of twenty-two days immediately succeeding the relevant month along with the amount of interest, if any, payable by the dealer and one copy of the receipted chalan in Form 207 along with the statement specified by the Commissioner shall be submitted to the Commercial Tax Officer within thirty days from end of the relevant month of the quarter.

(ii) after adjusting the amount of tax paid as per clause (i) above, the remaining amount of the tax of the quarter shall be paid into the Government Treasury within a period of twenty-two days immediately succeeding the relevant quarter along with the amount of interest, if any, payable by the dealer and one copy of the receipted chalan in Form 207 shall be submitted along with the return to the Commercial Tax Officer within thirty days from end of the relevant quarter.";

(3) in sub-rule (3), after the words "accordance with such revised return" the words "along with the amount of interest, if any," shall be inserted.

8. In the said rules, in rule 28,-

(1) in sub-rule (6), for the words ''from the month immediately succeeding the month during'', the words ''under section 7 from the day on'' shall be substituted;

(2) in sub-rule (8),-

(a) in clause (a), for the words and figures "Sections 7 and 9", the word and figure "section 7" shall be substituted;

(b) in clause (b),-

(i) in sub-clause (i),-

(a) after the words and figures "in Form 215" , the words "within fifteen working days from the date of receipt of an application" shall be inserted;

(b) after sub-clause (i), the following sub-clause shall be inserted, namely,-

"(i-a) Where an application is made under sub-clause (iiia), the permission shall be effective from the date of receipt of application for the remaining work of the respective works contract.'';

(ii) after sub-clause (iii), the following sub-clause shall be inserted, namely,-

"(iii-a) An application for permission to pay lump sum tax for the ongoing works contract during the year 2006-2007 shall be submitted on or before the 30th November, 2006.'';

(iii) in sub-clause (iv), for the words "one and one half" the words "one and one half per cent." shall be substituted;

(iv) after sub-clause (vi), the following sub-clause shall be inserted, namely:-

"(vi-a) (1) the dealer shall not use the goods in the execution of works contracts covered under the permission to pay lump sum tax, if such goods are-

(i) purchased in the course of inter-State trade or commerce or imported from outside the territory of India, or

(ii) received from his branch situated outside the State or from his consigning agent outside the State ;

(2) if such dealer uses any taxable goods in the execution of works contract covered under the permission to pay lump sum tax, such goods ought to have borne the tax payable under the Act;

(3) if such dealer has already claimed the tax credit for the goods held in the stock on the date of effect of permission and such goods are going to be used in the works contract for which permission to pay lump sum tax is sought for, he shall reverse such tax credit; and

(4) if the permission to pay lump sum tax is granted under clause (bb), the dealer shall not dispatch the goods to his branch situated outside the State or to his consigning agent outside the State:

Provided that where a dealer who has been granted the permission to pay lump sum tax prior to the commencement of Gujarat Value Added Tax (Seventh Amendment) Rules, 2006 shall have option to get cancelled such permission.";

"(bb) (i) Subject to the provisions of this sub-rule, the dealer shall apply in Form 214A for the permission to pay a lump sum tax by way of composition for ongoing as well as new works contracts to be executed by him during the year or for the remaining period of the year and the permission shall be granted by the Commissioner in Form 215A within fifteen working days from the date of receipt of such application.

(ii) An application for permission to pay lump sum tax during the year 2006-2007 shall be submitted on or before the 30th November, 2006 and the permission shall be effective from the date of receipt of such application.

(iii) An application for permission to pay lump sum tax subsequent to the year 2006-2007 shall be submitted within thirty days before the commencement of the year and the permission shall be effective from the beginning of the year.

(iv) A dealer who gets new registration during the year, he shall apply for such permission within sixty days from the date of effect of such registration and the permission shall be effective from the date of receipt of such application.";

(d) in clause (c), the following words shall be added at the end, namely;-

"after deducting the amount paid by way of price for entire sub-contract, if any, made with sub-contractor.";

(e) in clause (f), in sub-clause(ii), for the words "twenty-two days" the words "thirty days" shall be substituted;

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

"(g) If the dealer to whom the permission to pay lump sum tax 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 under section 7 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:

Provided that where the amount of lump sum tax for the remaining work is more than the amount of the tax payable under section 7, the dealer shall require to pay lump sum tax for the remaining work.".

9. In the said rules, in rule 30, in sub-rule (1), for the word and figure " section 14" the words, brackets, letters and figures "section 14, 14A read with clause (bb) of sub- rule (8) of rule 28, 14B, 14C, or 14D" shall be substituted.

10. In the said rules, in Forms 106 and 107, for the word "suppression" the word "supersession" shall be substituted.

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

(1) for the words, brackets, figures and letters "(See rule 18 and sub-rule (2) and sub-rule (3A) of rule 19)" the words, brackets, figures and letters "(See rule 18 and sub-rules (2), (3A),(3B) and (3C) of rule 19)" shall be substituted;

(2) for the words "MONTHLY/QUARTERLY RETURN" the words "MONTHLY/QUARTERLY/HALF YEARLY RETURN" shall be substituted.

12. In the said rules, in Forms 201A, 201B and 201C, for the words, brackets and figure "(See sub-rule(2) of rule 19)" the words, brackets, figures and letters "(See sub-rules (2), (3A) and (3B) of rule 19)" shall be substituted.

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

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

(2) for the word, figures and letters "14B, 14C or 14D" the words, brackets, figures and letters "14A read with clause (bb) of sub-rule(8) of rule 28, 14B, 14C or 14D" shall be substituted;

(3) in PART D, after the entry at serial No. (2), the following entry shall be inserted, namely:-

"(2A) Amount payable on account of reversal of tax credit".

14. In the said rules, after Form 202A, the following forms shall be inserted, namely:-

APPENDIX TO FORM 202

"FORM 202B

(List of sales)

(See sub-rule (3) of rule 19)

List of sales of goods against retail invoices in the State

Registration Certificate No.

Name and style of business	M/s ....
Tax period	From ........................................................ To ....................................................

List showing sales of goods to registered dealers.

Sr. No.	Retail Invoice No.	Date	Name with RC No. of the registered dealer to whom goods sold		Turnover of sales of goods
Sr. No.	Retail Invoice No.	Date	Name	R. C. No	Goods with HSN	Amount (Rs.)
1
2
3
...
Total

DECLARATION

I, ________________________________ (name in CAPITALS), hereby declare that the contents of the above lists and tables are true and correct and nothing has been concealed therein.

Place:	Full signature of the authorised signatory
Date:	Name
	Status

Note: An authorised person alone shall sign each page of this list. A list signed by any person not authorised or an unsigned list shall be treated as invalid.

APPENDIX TO FORM 202

FORM 202C

(List of purchases)

(See sub-rule (3) of rule 19)

List of purchases of goods in the State

Registration Certificate No.

Name and style of business	M/s ....
Tax period	From ........................................................ To ....................................................

List showing purchases of goods

Sr. No.	Retail Invoice No. (if any)	Date	Name of the person/dealer from whom goods purchased		Turnover of purchases of goods
Sr. No.	Retail Invoice No. (if any)	Date	Name	R. C. No (if any)	Goods with HSN	Amount (Rs.)
1
2
3
...
Total

DECLARATION

I, ________________________________ (name in CAPITALS), hereby declare that the contents of the above lists and tables are true and correct and nothing has been concealed therein.

Place:	Full signature of the authorised signatory
Date:	Name
	Status

Note: An authorised person alone shall sign each page of this list. A list signed by any person not authorised or an unsigned list shall be treated as invalid.".

15. In the said rules, after Form 214, the following form shall be inserted, namely:-

"Form 214A

(See clause (bb) of sub- rule (8) of rule 28)

Application for permission to pay composition in lieu of the tax payable on the turnover of the sales of goods involved in the execution of works contract to be executed during the year or for the remaining period of the year.

Registration Certificate No. _________________________

To,

The Commercial Tax Officer,

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

1. I................................. of Messers .......................................... holding registration certificate No............. dated ......... and carrying on the business known as ............................................................... whereof the only/chief place of business is within the jurisdiction of Commercial Tax Officer ..................... in the district of ..................... is situated at Room/Flat* No........................ Name of the Building.................................. ward/Locality* ............................. Road ........................ Village............ Post Office ....................Taluka ................ do hereby apply for permission to pay composition in lieu of tax under the provision of section 14A of the Gujarat Value Added Tax Act, 2003.

2. The nature of my business is executing works contract.

3. I opt to pay composition in lieu of tax payable by me on the turnover of sales of goods involved in the execution of works contract to be executed by me during the year............ or for the remaining period of the year.

4. I hereby undertake that I shall regularly furnish statements in the Form 216 (Over and above the returns to be filed under section 29 of the Gujarat Value Added Tax Act, 2003) and shall pay the amount of the composition due according to the provision of the rules made in this behalf under the Act.

5. I shall not collect any amount by way of tax in respect of any sales of goods involved in the execution of works contract mentioned in Para 3 above.

6. I have paid the amount of difference between the composition money and the amount already paid towards tax by me together with the interest, by chalan No. ......... Dated ............ a copy of which enclosed herewith.

7 I also enclose herewith a chalan in respect of the payment of the amount claimed by me by way of tax credit in respect of the contract mentioned in para 3 above.

I solemnly declare that the above statements are true to the best of my knowledge and Belief.

Place:	Signature:
Date:	Status: '.

16. In the said rules, after Form 215, the following form shall be inserted, namely:-

"FORM 215A

(See clause (bb) of sub- rule (8) of rule 28)

Permission to pay composition in lieu of the tax payable on the turnover of the sales of goods involved in the execution of works contract to be executed during the year or for the remaining period of the year under section 14A of the Gujarat Value Added Tax Act, 2003

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

District ...............

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

The permission is hereby granted under section 14A of the Gujarat Value Added Tax Act, 2003 and subject to the provision of specified herein, to ................................................... (Name of the registered dealer) who is a registered dealer holding certificate of registration number ........................... dated ......... and having the only place/chief place of business and additional place/places of business at the address specified below.........

(State here the number of room/flat, name of the building, the name of the locality or road, ward number, if any, name of the village, town or City, in respect of each place of business).

Conditions:

1. This permission shall be effective for the period from................to ..............

2. The permission holders authorized to pay composition in lieu of the tax payable on the sale value of the goods involved in the execution of works contract to be executed during period mentioned in condition 1.

3. In respect of the contracts for the period mentioned in condition 1 above, the permission holder-

(a) shall not collect any amount by way of tax.

(b) shall not be entitled to any tax credit under the provision of section 11 of the Gujarat Value Added Tax Act, 2003.

(d) shall pay the amount of the composition within the time prescribed.

4. The permission is final and irrevocable.

5. This permission is liable to be cancelled if the permission holder contravenes the provisions of the Act, the rules made in this behalf or the condition mentioned herein above.

Place:
Date:	Commercial Tax Officer.".

17. In the said rules, for Form 216, the following form shall be substituted, namely:-

"FORM 216

(See sub-rule (8) of rule 28)

Statement for composition by way of lump sum in lieu of tax payable on the turnover of sales of goods involved in the execution of works contract.

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

Period from ..................... to ........................

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

Address .................................................................................

The details of the turnover of sales of goods involved in the execution of works contracts are given as under:-

Sr. No.	Date	Invoice No.	Name of the contractee	Amount Rs.
1
2
3
....

* A separate sheet is to be attached for more details.

1. Amount received/receivable during the period for the works contract undertaken : . ..................
2. Amount calculated at the rate of .... *percent. on above:	..................
3. Interest payable, if any:	..................
4. Total amount payable:	..................
5. Deduction at source under section 59B:	..................
6. Amount paid:	..................
7. Chalan No. : ................	Dated..................

I solemnly declare that the above statements are true to and belief.

Place:	Signature
Date:	(Proprietor or partner or Director /Manager of ............................)

* Mention the rate applicable."

18. In the said rules, in Form 309, in clause (6), in sub-clause (c), for the words "incomplete or incorrect" the words "complete or correct" shall be substituted.

19. In the said rules, in Forms 601, 602 and 603, for the words "sales tax practitioner" wherever they occur, the words "tax practitioner" shall be substituted.

20. In the said rules, in Form 604, for the brackets and words beginning with "(state the Sales Tax Authority) and ending with.................................... (state the Commercial Tax Authority) ", the words, bracket and blank space "........................................................................ (state the Commercial Tax Authority) in the proceedings of....................................... (describe the proceedings)" shall be substituted.

21. In the said rules, in Form 704, for the words "sales tax number", the words "registration certificate number" shall be substituted.