The Gujarat Value Added Tax Act, 2003- Notifications
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Body

The Gujarat Value Added Tax (Amendment) ACT, 2009

Act No. 12 of 2009

ACT

Further to amend the Gujarat Value Added Tax Act, 2003

It is hereby enacted in the Sixtieth Year of the Republic of India as follows:-

1. Short title and commencement

(1) This Act may be called the Gujarat Value Added Tax (Amendment) Act, 2009

(2) It shall come into force on the 1st August, 2009

2. Amendment of Section 29 of Guj. 1 of 2005

In the Gujarat Value Added Tax Act, 2003 ( Guj. 1 of 2005) (hereinafter referred to "the Principal Act"), in Section 29, in sub-section (5),-

(i) for the words "a sum of rupees one hundred per month or part thereof for the default period", the words "such sum as may be prescribed but not exceeding rupees ten thousand per return" shall be substituted;

(ii) for the words "The penalties specified", the words "The penalties prescribed" shall be substituted;

3. Amendment of Section 34 of Guj. 1 of 2005

In the principal Act, in Section 34, in sub section (7), for the words "equal to", the words "not exceeding" shall be substituted.

4. Amendment of Section 59B of Guj. 1 of 2005

In the principal Act, in Section 59B, after sub section (4), the following sub-sections shall be inserted, namely:-

"(4A) Every person referred to in clause (a) or, as the case may be, clause (b) of sub-section (3) responsible for paying specified sale price, shall within the prescribed time limit apply in the Form as may be prescribed, to the Commissioner for allotment of a Tax Deduction Account Number (TDN). The Tax Deduction Account Number shall be quoted in such documents, statements and returns as may be prescribed.

(4B) If the Commissioner is satisfied that a person who is liable to obtain Tax Deduction Account Number under sub-section (4A) has failed to obtain Tax Deduction Number without reasonable cause, he shall direct the person to pay, by way of penalty, a sum not exceeding rupees Ten thousand after giving the person an opportunity of being heard.

5. Amendment of Section 63 of Guj. 1 of 2005.

In the principal Act, in Section 63, in sub section (1), for the words "six months", the words "nine months" shall be substituted.

6. Amendment of Schedule II to Guj. 1 of 2005.

(1) In the principal Act, in schedule II,-

(1) the entry at serial No. 9 Shall be deleted;

(2) the entry at serial No. 18 Shall be deleted;

(3) in the entry at serial No. 28A, for the sub entry (i) the following sub-entry shall be substituted, namely:-

"28A

(i) Drugs, medicines and vaccines including Bulk drugs but excluding-

(a) food and dietary supplements including food for special dietary uses, and

(b) cosmetics and toilet preparations including tooth paste, tooth powder, hair oil, face and body lotions and cream soaps.

Four paise in the rupee";

(4) for the entry at serial No. 45, the following entry shall be substituted, namely:-

1	2	3
"45	IT products as may be specified by the State Government by notification in the Official Gazette.	Four paise in the rupee";

(5) in the Entry at serial No. 61, the following Explanation shall be added at the end, namely:-

"Explanation.- For the removal of doubt it is clarified that the renewable energy devices and components and parts thereof do not include battery operated vehicle and equipments of any type.".

7. Amendment of Schedule III to Guj. 1 of 2005.

In the Principal Act, in Schedule III, in the entry at serial No. 6, in column 2, after the words "Any other kind of motor spirit", the words "excluding natural gas and liquefied petroleum gas" shall be added.