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, 2010.

2. In the Gujarat Value Added Tax Rules, 2006, in rule 19,

(1) in sub-rule (3), in clause (i), for the existing proviso, the following provisos shall be substituted, namely :-

"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 :

Provided further that a registered dealer:-

(a) whose taxable turnover in the previous year or during the year has exceeded rupees fifty lacs,

(b) who is registered under the provisions of the Central Sales Tax Act, 1956,or

(c) who deals in the commodities mentioned as under :

(i) Timber,

(ii) Ceramic tiles,

(iii) Scrap of iron and steel,

(iv) Tobacco and tobacco products (excluding Unmanufactured tobacco),

(v) Major Minerals as may be specified by the Commissioner.

shall furnish return in Form 202 along with the information in Form 202A, or as the case may be, in Form 202B and Form 202C 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 and such dealer shall not require to furnish the hard copy of such return and the information."

(2) in sub-rule (3B), after the words "and the provisions of" the words, figures and brackets "sub caluses (i) and (ii) of clause (b) of sub-rule (2) and" shall be inserted.

(3) In sub-rule (3C), the following proviso shall be added, namely:-

"Provided that the provisions of sub-clauses (i) and (ii) of clause (b) of sub-rule (2) shall apply mutatis mutandis to such dealer."

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

(C.J.Mecwan)

Deputy Secretary to Government