The Gujarat Value Added Tax Act, 2003- Notifications
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Body Notification No. (GHN - 18) VAR- 2011 (31) / TH Dated 16th June, 2011

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 subsection (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 (Amendment) Rules, 2011..

2 In the Gujarat Value Added Tax Rules, 2005, (hereinafter referred to as "the said rules") for the Form 202, the following form shall be substituted, namely: -

FORM 202

[See sub-rules (3) of rule 19 and sub-rule (4) of rule 20]

MONTHLY/QUARTERLY/ANNUAL RETURN FOR REGISTERD DEALERS WHO HAVE BEEN GRANTED PERMISSION TO PAY LUMP SUM TAX UNDER SUB_SECTION (1) SECTION 14, 14A READ WITH CLAUSE (bb) OF SUB-RULE (8) OF RULE 28, 14B, 14C OR 14D OF THE GUJARAT VALUE ADDED TAX ACT, 2003.

Registration Certificate No.______________________

Enrolment Certificate No. under the Gujarat State Tax on Profession, Trades, Callings and Employment Act, 1976 .........................................

Registration Certificate No. under the Gujarat State Tax on Profession, Trades, Callings and Employment Act, 1976 .........................................

Monthly/Quarterly return for the tax period from _________________ to _______________

Annual return for the year from _______________ to _______________________

Name of the registered Dealer _________________________________________

Permission No. _________________________ Granted under rule 28

Retail invoice issued in the tax period from No...................... to No...........................

__________________________________________________________________

PART - A

TOTAL TURNOVER

(in rupees)

	Sale	Purchase
(1) Total turnover during the pervious year ended on _____ was
(2) Total turnover for the period from April of the current year and ending on the last day of the previous return was
(3) Total turnover during the tax period of this return was
(4) Total turnover for the period from April of the current year and ending on the last day of this return is

PART - B

CALCULATION OF LUMPSUM TAX

(in rupees)


(1) Total Turnover of sales
(1A) Less: Turnover of sales of goods on which no tax is payable under section 5;
(2) Turnover of Sales of taxable goods on which lump sum tax is payable
(i) Turnover of goods which are resold.
Amount of tax payable on (i) above at the rate of _______%
(ii) Turnover of goods which are manufactured and sold
Amount of tax payable on (ii) above at the rate of _____ %
(3) Total amount of lump sum tax payable (i) + (ii)

PART - C

TURNOVER OF PURCHASES

(in rupees)

Total Turnover of Purchases

Less

(1) Turnover of purchases exempt from tax under GVAT Act.

(2) Turnover of taxable goods purchased from registered dealers.

(3) Balance (Turnover of taxable goods, if any, purchased from a person other than registered dealer.

(4) Tax payable under section 9 on (3) above.

Rate of tax	Commodity	HSN Code	Turnover of purchases	Tax	Additional Tax
1	2	3	4	5	6
1%
4%
12.5%
other
Total
Total tax (Col. 5 + Col. 6)

PART - D

PAYMENT OF TAX

(1) Amount of Lump sum tax payable (Sr.No.(3) of part B)	Rs.
(2) Amount of tax payable (Sr. No. (4) of part C)	Rs.
(2A) Amount payable on account of reversal of tax credit	Rs.
(3) Amount of Interest payable under the Act	Rs.
(4) Amount of Penalty payable under the Act	Rs.
(5) Total Amount payable	Rs.
(6) Less:
6.1 Credit u/s. 59B (9) of the amount of tax deducted at source (enclose Form-703)
6.2 Adjustment of the amount deposited under section 22
Total (6.1 + 6.2)
(7) Net Amount payable [ (5)-(6) ]
(8) Amount paid
(9) Amount outstanding/refundable
Date of Payment
Chalan No.
Bank/Treasury in which amount of tax paid

DECLARATION

I, _________________________________(Designation),__________________________declare that the information given in this Form and Annexure thereto is true, complete and conform with my books of accounts,

that list of tax invoices for the purchases made in this tax period is enclosed as per the Annexure provided with this Form,

that conditions specified in section 14, 14A, 14B, 14C, or 14D are fully complied in this case.

that the total turnover for which retail invoices are not issued is of Rs/- ................................................... (Rupees) during this tax period.

Date _____________	Signature
Place _____________	Status

FOR OFFICE USE :

Return received by ____________________________ Dated ________________

C.T.O. Code No. ______________________

Entry no. in office record ________________________ Date ________________

3. In the said rules. for FORM 202A ,the following form shall be substituted, namely:-

	FORM 202A	APENDIX TO FORM 202
	(List of purchase)
	[See sub-rule (3) of rule 19]

Registration Certificate No.

Name of the dealer and address :	M/s..................................................................
Tax period	From ....................................... To........................................

A. List showing purchase for which the selling dealer issued tax invoice.

Sr. No.	Tax Invoice No.	Date	Name with RC No. of the registered dealer from whom goods purchase		Turnover of purchase of taxable goods
Sr. No.			(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.

4. In the said rules. for FORM 304 ,the following form shall be substituted, namely:-

FORM 304

[See sub-rule (2) of rule 29, sub-rule (2) of rule 31 and sub-rule (2) of rule 32]

ASSESSMENT ORDER

(under section 32/34/35 of the Gujarat Value Added Tax Act, 2003)

Name of the Dealer: ..............................................

Registration Certificate No. : .....................

Address: .................................

Assessment Year: .................................

Period of assessment: .................................

Date of service of notice in form ...... on .................................

PART-I

Turnover of sales and purchases

Description	Sales Rs.		Purchases Rs.
	As per return	As per assessment	As per return	As per assessment
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

12.5%

Other

Total

04.1 Total Tax

Tax payable on the purchases of taxable goods under section 9.

Rate of tax	Commodity	HSN Code	Turnover of purchases	Tax	Additional Tax
1	2	3	4	5	6
1%
4%
12.5%
other
Total
04.2 Total tax (Col. 5 + Col. 6)

PART III

Input Tax

Description					Value of goods (Rupees)
					As per return	As per assessment
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
Rate of tax.	Commodity	HSN Code	Turnover of purchase	Tax	Additional Tax
1.	2.	3.	4.	5.	6.
1%

4%

12.5%

Other

Tax payable on the Purchases of taxable Goods under Section 9		Rs.
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	Admissible Tax Credit (Rupees)
	As per return	As per assessment
09 Tax credit brought forward from previous tax period
10 Tax credit as per 8
Total (9 + 10)
Adjustment of Tax on purchases as per Annexure II (+_)
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 manufactured of goods)
12.4 Under section 11(5) (for use in manufactured of goods exempted from tax under sections 5(1) and 5(2))
12.5 Other reason
TOTAL : [12.1 + 12.2 + 12.3 +12.4 +12.5 ]
13 Net tax credit admissible (11 - 12)

PART-V

Net tax payable.

Description	Rupees.
	As per return	As per assessment
14 The amount of tax payable as per 04.1
15 Tax payable on the purchases of taxable goods under Section 9 as 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
18 Net tax payable (16 - 17)
19 Excess Amount of tax credit (17 - 16)
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

Description

Rupees

As per return

As per assessment

23 Amount payable

23.1 Amount of tax payable as per 18

23.2 Amount of interest.

23.3 Amount of penalty

Total

24 Amount paid

25 Amount outstanding

26 Amount paid in excess

Chalan No.	Date of payment.	Bank/treasury in which amount paid.	Amount.

Annexure I

(In rupees)

Adjustment in sale as per	Increase		Decrease
Adjustment in sale as per	As per return	As per Assessment	As per return	As per Assessment
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
Adjustment in purchase	As per return	As per Assessment	As per return	As per Assessment
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
Reduction	As per return	As per Assessment	As per return	As per Assessment
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

ORDER :-

SEAL

Place :			Signature :
Date :			Designation :

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

C. J. Mecwan.

Deputy Secretary to Government.