GUJARAT VAT RULES 2005

 

CHAPTER : I

PRELIMINARY

 

1.  Short title and commencement.

2.  Definitions

CHAPTER  II

COMMERCIAL TAX AUTHORITIES AND TRIBUNAL

 

3.  Subordination of officers.- 

4.  Qualification of members of Tribunal and terms of office.-

 

CHAPTER  III

REGISTRATIONS

5.  Application for registration.

6. Grant of or endorsement on certificate of registration.

7. Exhibition of certificate of registration and other details.

8. Amendment in the certificate of registration.

9. Certificate of Registration to be produced before the registering authority.

10. Cancellation of certificate of registration.-

11. Publication of details of suspension or cancellation of certificate of registration.-

12. Furnishing of security

13. Declaration under section 65.-

14. Declaration under section 66, 66A, declaration in respect of commodities and declaration in respect of additional information of business.

 

CHAPTER : IV

CALCULATION OF TAX AND TAX CREDIT

 

15.   Calculation of Tax credit under section 11

16. Tax credit under section 12

17. Tax credit in respect of transactions between commission agent and principal and in case of transfer of business.

18. Calculation of tax.-

 

CHAPTER V

RETURNS AND PAYAMENT OF TAX

 

19.   Submission of monthly and quarterly  returns

20. Submission of annual returns under section 33.-

21. Special provisions for return in certain cases.

22. Permission for furnishing separate returns.

23. Accompaniment of chalan to return.

24. Notice to be served under sub-section (3) of section 29

25. Exemption from furnishing of returns.

26. Payment of tax, etc.

27. Notice for payment of tax.

28. Application and permission for payment of lump-sum tax.

 

CHAPTER : VI 

ASESSMENT OF TAX AND RELATED PROCEDURE

 

29.   Provisional assessment under section 32.

30. Particulars and supporting documents under section 33.

31. Audit assessment under section 34

32. Re-assessment under section 35.

33. Supply of copy of order of assessment.

34. Assessment case record.

35. Remission of tax in case of loss due to natural calamities, etc.

36. Order sanctioning refund.

37. Provisional refund under section 37.

38. Refund payment Order.-

39. Refund Adjustment Order.

40. Order sanctioning interest on delayed refunds.

41. Provisional attachment under section 45.

 

CHAPTER: VII

BILLS AND MAINTENANCE OF ACCOUNTS

 

42.   Invoices under section 60

43. Credit and Debit notes under section 61.

44. Audit report under section 63.-

45. Maintenance and Preservation of accounts and records.-

46. Payment of Penalty.

47. Auction of goods under section 67.

48. Notice for production of accounts, documents etc.

49. Notice of Inspection.

50. Retention of books of accounts registers and documents seized.

 

CHAPTER: VIII

ADMINISTRATION OF CHECK-POST ETC

 

51.   Declaration and procedure under sub-section (3) of section 68.

52. Procedure for transit pass.

53. Security for release of goods, vehicle or documents.

 

CHAPTER: IX

APPEALS AND REVISIONS

 

54.   Submission of appeal or application for revision.

55. Summary rejections.

56. Hearing.

57. Notice to person likely to be affected adversely.

58. Fees

 

CHAPTER: X

TAX PRACTITIONERS AND AGENTS

 

59.   Qualifications of tax practitioners.

60. Forms of authorisation under section 81.

 

CHAPTER: XI

SERVICE OF NOTICE

 

61.   Notices.

 

CHAPTER: XII

COPIES OF DOCUMENTS, STATEMENTS AND ORDERS

 

62.   Application for copies of documents.

 

CHAPTER : XIII

OFFENCE AND COPMPOSITION

63.   Order accepting composition.

64. Publication of particulars and other matters relating to dealers  under section 97.

 

CHAPTER: XIV

TAX DEDUCTED AT SOURCE

 

65Forms for the tax deducted at source under section 57B.

 

CHAPTER : XV

OFFENCE AND PENALTY

 

66            Offence and penalty for breach of rules.