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, 2010.

2. In the Gujarat Value Added Tax Rules, 2006, (hereinafter referred to as "the said rules" in rule 6A, in sub-rule (10), for the words "its date of issue" the words "the date of effect" be substituted

3. In the said rules, in rule 12, after sub-rule (4), the following shall be added, namely:-

"(5) The provisions contained in sub-rules (1) to (4) above shall not apply in case of Tatkaal Registration under rule 6A."

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

(C.J.Mecwan)

Deputy Secretary to Government