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 (Second Amendment) Rules, 2014.
2. In the Gujarat Value Added Tax Rules, 2006 (hereinafter referred to as "the said rules") in rule 19,-
(1) for sub-rule (2), the following shall be substituted, namely:-
"(2) (i) Every registered dealer other than the dealer to whom sub-rule (3), (3A), (3B) or (3C) applies shall furnish monthly return in Form 201 within thirty days from the end of the month to which return relates, alongwith the information in respect of tax invoices of sales in Form 201 A, tax invoices of purchases in Form 201B and inventories in Form 201C appended to Form 201.
(ii) Every registered dealer who has obtained a certificate of registration in accordance with the provisions of rule 5 shall furnish monthly return, for first twelve months and the provisions of clause (i) above shall apply mutatis mutandis to such dealer. Thereafter, he shall furnish return in accordance with the provisions of this rule.".
(iii) A registered dealer referred to in clauses (i) and (ii) above shall furnish information quarterly in Form 201C for the period ending on 30th June, 30th September, 31st December and 31st March alongwith his return in respect of top ten commodities as per their value and the consolidated details of remaining commodities dealt with during that period.
(iv) Notwithstanding anything contained in this rule, the non-localized dealer shall furnish monthly return and the provisions of clause (i) shall apply mutatis mutandis to such dealer.",
(2) in sub-rule (3), in clause (i), second proviso shall be deleted.
(3) in sub-rule (3A), in clause (i), the brackets, figures and words "and the provisions of sub-clauses (i) and (ii) of clause (b) of sub-rule(2) shall apply mutatis mutandis to such dealer" shall be deleted.
(4) in sub-rule (3B), the brackets, figures and words "sub-clauses (i) and (ii) of clause (b) of sub-rule(2) and" shall be deleted.
(5) in sub-rule (3C),-
(i) after the words "return relates", the figures and words "alongwith the information in respect of tax invoices of sales in Form 201A and tax invoices of purchases in Form 201B appended to Form 201" shall be added.
(ii) the provisio shall be deleted.
(6) in sub-rule (8), for the brackets, figures and words "(ii) or (iii) of sub-rule (2) or clause (ii) of sub-rule (3A)", the brackets, figures and words "(ii) of sub-rule (2) or clause (ii) of sub-rule (3A) or sub-rule (8A)" shall be substituted.
(7) after sub-rule (8), the following sub-rule shall be inserted, namely:-
"(8A) Every registered dealer shall furnish the return alongwith the information in the Forms appended to respective return by way of uploading on the website of the Finance Department duly authenticated by the dealer himself or by a person referred to in section 65. Such dealer shall not require to furnish the hard copy of such return and the information. Such dealer shall give an undertaking as may be determined by the Commissioner ".
3. In the said rules, in rule 37, in sub-rule(8), for the words "fifteen days", the words "ninety days" shall be substituted .
4. In the said rules, in rule 44, for sub-rule (2), the following shall be substituted, namely;-
"(2) Every registered dealer who is required to obtain the audit report under section 63 shall within a period of thirty days from the date of obtaining such report, submit the following documents by way of uploading on the website of this department as under:
(i) audit report in Form 217,
(ii) scanned copy of Statement of particulars duly singed by the specified authority and its soft copy,
(iii) scanned copies of the lists of all the statutory Forms and its soft copy,
(iv) scanned copies of Statutory Audit Report and Statement of observations, comments and notes obtained from Chartered Accountant -, and
(v) an undertaking in the following manner duly signed by the dealer or by a person referred to in section 65,
"(1) l/we hereby submit that all the details given in the Audit Report are correct and complete to the best of my/our knowledge and scanned copies referred to in (ii) to (iv) are of the documents obtained from the specified authority. Responsibility arising out of any omission or error will be on me/ us.
(2) l/we further declare that no information as referred to in (i) to (iv) above has been hidden. .
(3) l/we am/are well aware about the action of prosecution by the registering authority and the penalty and punishment for the offence of hiding any such information which is found in future."
5. In the said rules, after Form 101E, the following shall be inserted, namely;-
"FORM-101F (APPENDED TO FORM 101)
(See rule 5)
Declaration
(1) I_______________.______. of
the above enterprise declare that information of all the,-
(i) properties,
(ii) bank accounts and
(iii) places of business
held severally and jointly in the name of proprietor/each partners/each members of HUF/each directors of company/each members of the managing committee of the association/persons having any interest in the business in Gujarat State or outside Gujarat State have been mentioned in Form 101.
(2) I further declare that no information as referred above has been hidden and any change occurs in future shall be informed to the registering authority in prescribed time.
(3) I am well aware about the action of prosecution by the registering authority and the penalty and punishment for the offence of hiding any such information which is found in future.
By order and in the name of the governor of Gujarat,
(C. J. Mecwan),
Deputy Secretary to Government