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The Gujarat Value Added Tax Act, 2003- Notifications
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Body Notification No. (GHN-15)VAR-2017(44)/Th: Dated 12th May, 2017

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, 2017.

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

(1) in sub-rule (2), in clause (iii), for the words, figures and letters "quarterly in Form 201C for the period ending on 30th June, 30th September, 31st December and 31st March", the words, figures and letters "monthly in Form 201C" shall be substituted.

(2) In sub-rule (3A), in clause (ii), for the words and figures "half yearly in respect of inventories in Form 201C for the period ending on the 30th September and 31st March" the words and figures "quarterly in respect of inventories in Form 201C" shall be substituted.

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

C J MECWAN

Joint Secretary to Government.