GUJARAT VAT ACT 2005

 

CHAPTER I

PRELIMINARY

 

1.         Short title, extent and Commencement.

2.         Definitions.

CHAPTER II

INCIDENCE AND LEVY OF TAX

 

3.                 Incidence of tax.

4.                 Certain sales and purchases not liable to tax.

5.                 Exemptions.

6.                 Taxes payable by a dealer.

7.                 Levy of tax on turnover of sales and rates of tax.

8.                 Adjustments in tax.

9.                 Levy of purchase tax.

10.             Rate of tax on packing materials.

11.             Tax credit. 

12.             Tax credit for stock on 31st March, 2003.

13.             Net amount of Value Added Tax.

14.             Option for payment of lumpsum tax in lieu of tax on sales.

15.              Burden of proof.

 

CHAPTER III

COMMERCIAL TAX AUTHORITIES AND TRIBUNAL.

 

16.             Commercial tax authorities and jurisdiction.

17.             Power to transfer proceedings.

18.             Disputes  regarding jurisdiction of tax authority.

19.             Tribunal.

20.             Powers of Tribunal and Commissioner

 

CHAPTER IV

REGISTRATION

 

21.             Registration.

22.             Voluntary registration.

23.             Deemed registration.

24.             Non transfer ability of registration.

25.             Continuation of certificate of registration of dissolved firm.

26.             Amendment of certificate of registration.

27.             Cancellation of registration.

28.             Security from certain class of dealers.

 

CHAPTER V

RETURNS, PAYMENT OF TAX, ASSESSMENT, RECOVERY OF TAX AND REFUND.

 

 

29.             Returns.

30.             Periodical payment of tax and interest on non-payment of tax.

31.             Collection of tax only by registered dealers.

32.             Return scrutiny and provisional assessment.

33.             Self assessment.

34.             Audit assessment.

35.              Turnover escaping assessment.

36.             Refund of excess payment.

37.             Provisional refund.

38.             Interest on refund.

39.             Power to withhold refund in certain cases.

40.             Refund of tax for certain categories.

41.             Remission of tax, penalty or interest.

42.             Payment and recovery of tax and interest on

43.             Continuation of certain recovery proceedings.

44.             Special mode of recovery.

45.             Provisional attachment.

46.             Special powers of tax authorities for recovery of tax as arrears of land revenue.

47.             Transfer to defraud revenue. void.

48.             Tax to be first charge on property.

 

CHAPTER VI

LIABILITY TO PAY TAX IN CERTAIN CASES.

 

49.             Applicability of the Act or earlier law to other persons liable to pay tax.

50.             Liability of commission agent and principal.

51.             Liability in case of transfer of business.

52.             Amalgamation of companies.

53.             Liability in case of company in liquidation.

54.             Liability of partners of firm to pay tax.

55.             Liability of guardians, trustees etc.

56.             Liability of Court of Wards etc.

57.             Special provision regarding liability to pay tax in certain

58.             Liability in other cases.

59.             Service of notice in certain circumstance

 

CHAPTER VII

ACCOUNTS AND RECORDS

 

60.             Invoices.

61.             Credit and debit notes.

62.             Accounts. 

63.             Accounts to be audited in certain cases.

64.             Preservation of records.

 

CHAPTER VIII.

LIABILITY TO PRODUCE ACCOUNTS AND SUPPLY OF INFORMATION.

 

65.             Dealer to declare the name of manager of business.

66.             Dealer to declare details of bank accounts.

67.             Production and inspection of accounts and documents and search of premises.

68.             Inspection of goods in transit, etc.

69.             Transit pass for transit of goods by road through the State.

70.             Furnishing of information by owners of cold storage, warehouses, godowns, etc.

71.             Power to collect statistics.

72.             Special powers for reconstitution of records in  certain circumstances.

 

CHAPTER IX

APPEAL, REVISION, REFERENCE AND RECTIFICATION.

 

73.             Appeal.

74.             Non appealable orders.

75.             Revision.

76.             Court-fee on appeal and application for revision.

77.             Applications of section 4 and 12 of Limitation Act, 1963.

78.             Statement of case to the High Court.

79.             Rectification of mistakes.

80.             Determination of disputed questions.

 

CHAPTER X

PROCEEDINGS

 

81.             Appearance before any authority in proceedings.

82.             Power of Commissioner and other authorities to take evidence on oath, etc.

83.             Change of an incumbent of an office.

84.             Extension of period of limitation in certain cases.

 

CHAPTER XI

OFFENCES AND PENALTIES.

 

85.             Offences and penalties.

86.             Offences by companies, etc.

87.             Cognizance of offences.

88.             Investigation of offences.

89.             Compounding of offences.

 

CHAPTER XII

MISCELLANEOUS

 

90.             Indemnity.

91.             Public servants.

92.             Disclosure of information by a public servant.

93.             Assessment proceedings etc. not to be invalid on certain grounds.

94.             Bar of jurisdiction of civil courts.

95.             Disclosure of  information required under section 71.

96.             Levy of fees.

97.             Publication of information regarding dealers and other persons in public interest.

98.             Power to make rules.

99.             Power to remove difficulties.

100.        Repeal and savings.

 

SCHEDULE I             GOODS, THE SALES OR PURCHASE OF WHICH ARE EXEMPT FROM TAX

SCHEDULE II           GOODS, THE SALES OR PURCHASE OF WHICH IS SUBJECT TO TAX AND THE RATE OF TAX