The Gujarat Value Added Tax Act, 2003- Notifications
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Body

Notification No. (GHN-31) VAR-2007(18) / Th - Dated the 20th May, 2008.

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, 2008.

2. In the Gujarat Value Added Tax Rules, 2006, for the Form 201, Form 201A and Form 201B, the following Forms shall be substituted, namely:-

FORM 201

(See rule 18 and sub-rules (2), (3A),(3B) and (3C) of rule 19)

MONTHLY/QUARTERLY/HALF YEARLY RETURN UNDER THE GUJARAT VALUE ADDED TAX ACT, 2003

Registration No.
Tax Period: from .............................. To.........................

Name of the registered dealer:

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

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

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

Original/Revised

If revised

Date of original return ------------ Acknowledgement No.----------------- Attach a note explaining the revisions

PART-I

Turnover of sales and purchases

Description	Sales Rs.	Purchases Rs.
01 Total turnover.
02 Deduct :
02.1 Exempted from tax under section 5(1)
02.2 Exempted from tax under section 5(2)
02.3 Branch transfer or consignment to and from outside the State.
(a) of the goods manufactured
(b) other than (a) above
02.4 Purchases not qualifying for tax credit as per section 11(8) read with Section 11(5)
02.5 Reduction as per item 37 of Annexure-III
02.6 Charges towards labour, service and other charges referred to in sub-clause (c) of clause (30) of section 2
Total of (02.1) to ( 02.6)
03 Net Taxable Turnover (01 - 02)

PART II

Output Tax

Rate of tax.	Commodity	HSN Code	Turnover excluding tax.	Tax	Additional Tax	Total Turnover including tax
1%
1%
4%
4%
12.5%
12.5%
Other
Other
Total
04.1 Total

Tax payable on the purchases of taxable goods under section 9

Rate of tax.	Commodity	HSN Code	Turnover of purchase	Tax	Additional Tax
1%
4%
12.5%
Other
Total
04.2 Total Tax (Col 5 + Col. 6)

PART III

Input Tax

Description					Value of goods (Rupees)
05 Purchase of capital goods from registered dealers
06 Purchases of taxable goods other than capital goods from registered dealers.
07 Purchases of taxable goods from a person other than registered dealer.
Total
Calculation of input tax credit
Rate of tax.	Commodity	HSN Code	Turnover of purchase	Tax	Additional Tax
1.	2.	3.	4.	5.	6.
1%
1%
4%
4%
12.5%
12.5%
Other
Other
Total: (column 5 + column 6)
Tax payable on the purchases of taxable goods under section 9
Tax paid under the Gujarat Tax on Entry of Specified Goods into Local Areas Act, 2001 (Guj. 22 of 2001)
08	Total

PART IV

Tax credit

Description	Amount (Rupees)
09 Tax credit brought forward from previous tax period
10 Tax credit as per 8
Total (9 + 10)
Adjustment of tax on purchase as per Annexure I ( )
11 Gross tax credit
12. Reduction in tax credit
12.1 Under section 11(3)(b)(i) (other than 12.2 below)
12.2 Under section 11(3)(b)(ii) (of the goods manufactured)
12.3 Under section 11(3)(b)(ii) (of fuels used for manufacture of goods)
12.4 Under section 11(5) (for used in manufacture of goods exempted from tax under sections 5(1) and 5(2))
12.5 Other reason
13 TOTAL : [12.1 + 12.2 + 12.3 + 12.4 + 12.5 ]
13 Net tax credit admissible (11 - 12)

PART-V

Net tax payable.

Description	Amount (Rupees)
14 The amount of tax payable as per 04.1
15 Tax payable on the purchases of taxable goods under section 9a s per 04.2
16 Total Tax
17 LESS:
17.1 Adjustment of tax on sale as per Annexure I
17.2 Remission under section 41
17.3 Credit u/s. 59B(9) of the amount of tax deducted at source (enclose Form-703)
17.4 Adjustment of the amount deposited under section 22
17.5 Net tax credit as per 13
Total
18 Net tax payable (16 - 17)
19 Excess Amount of tax credit (18 - 17)
20 Excess Amount of tax credit adjusted against CST
21 Excess Amount of tax credit Claimed as refund
22 Amount of tax credit carried forward to the next tax period (19 - (20 + 21))

PART-VI

Payment of tax

23 Amount payable			Amount (Rupees)
23.1 Amount of tax payable as per 18			Rs.
23.2 Amount of interest.			Rs.
23.3 Amount of penalty			Rs.
Total			Rs.
24 Amount paid			Rs.
25 Amount outstanding			Rs.
26 Amount paid in excess			Rs.
Chalan No.	Date of payment.	Bank/treasury in which amount paid.	Rs.
			Rs.
			Rs.

Annexure I

(In rupees)

Adjustment in sale as per	Increase	Decrease
27 sub-section (1) of section 8
27.1 Sub- clause (a) (sale cancelled)
27.2 Sub- clause (b) ( alteration in consideration of sale )
27.3 Sub- clause (c) (goods returned)
28 sub-rule (7) of rule 17 (pertains to transactions through commission agent)
Total:
29 Net of sale
Adjustment in tax on sale

Annexure II

(In rupees)

Adjustment in purchase	Increase	Decrease
30 on account of credit note/debit note
31 on account of goods on which right to use such goods is transferred as defined under sub-clause (d) of clause (23) of section 2.
Total:
32 Net of purchase
Adjustment in tax on purchase

Annexure III

(In rupees)

Reduction	Sales	Purchases
33 Sales/purchases as specified in sub-section (2) of section 5 of the Central Act. (By way of transfer of documents of title)
34 In the course of export/import out of country.
35 Sales/purchases as specified in sub-section (3) of section 5 of the Central Act.
36 In the course of interstate trade and commerce other than branch transfer or consignment.
37 Total

Annexure IV

Description of top 3 commodities dealt in during the tax period.	1
	2
	3

Declaration

I,____________________________________________declare

(a) that the information given in this Form and Appendix thereto are true, complete and conform with my books of accounts,

(b) that list of tax invoices for the sales and purchases made in this tax period is enclosed as per the Appendix provided with this Form,

(c) that tax credit claimed in this return is in conformity with the provisions contained in section 11 and rules made there under,

(d) that the total turnover for which tax invoice or retail invoice are not issued is of Rs/-..................... (rupees ............................................ ................................................. ) during this tax period.

Place:	Full Signature of authorised signatory
Date:	Name
	Status.

________________________________________________________________________________________________

For Office Use

Return received by	Date.
CTO code No. ___________
Entry No. in office record.	Date.

	FORM 201A	APPENDIX TO FORM 201
	(List of sale)
	(See sub-rules (2) of rule 19)

List of sale of goods against tax invoice in the State

Registration Certificate No.

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

A. List showing sale of goods to registered dealers.

Sr. No.	Tax Invoice No.	Date	Name with RC No. of the registered dealer to whom goods sold		Turnover of sale of taxable goods
			(a)		(b)
			(i) Name	(ii) R. C. No	Goods with HSN	Value of goods	Tax	Addtional tax	Total
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.

	FORM 201B	APPENDIX TO FORM 201
	(List of purchase)
	(See sub-rules (2) of rule 19)

List of purchase of goods against tax invoice in the State

Registration Certificate No.

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

A. List showing purchase of goods from registered dealers.

Sr. No.	Tax Invoice No.	Date	Name with RC No. of the registered dealer from whom goods purchase		Turnover of purchase of taxable goods
			(a)		(b)
			(i) Name	(ii) R. C. No	Goods with HSN	Value of goods	Tax	Additional tax	Total
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.

By order and in the name of the Governor of Gujarat,