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 (Third Amendment) Rules, 2017.

2. In the Gujarat Value Added Tax Rules, 2006, in rule 61, after sub-rule(2), the fallowing sub-rule shall be added, namely:-

'(3) Notwithstanding anything contained in this rule, any notice alongwith digital signature sent by email to the email address declared by the dealer or person shall be deemed to have been served a valid notice for the purpose of this rule where an acknowledgement is given as under:

(a) any communication by the addressee, automated or otherwise; or

(b) any conduct of the addressee, sufficient to indicate to the originator that the electronic record has been received.

The Commercial Tax Authority concerned shall send an intimation regarding such email on the dashboard as per the login ID of the dealer or person declared by him.".

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

C J MECWAN

Joint Secretary to Government.