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 (Fifth Amendment) Rules, 2007.

2. In the Gujarat Value Added Tax Rules, 2006, in rule 44, in sub-rule(2), the following proviso shall be added, namely:-

Provided that the true copy of the audit report related to the year 2006-2007 may be submitted by the registered dealer on or before the 31st December, 2007."