Bare ActsThe Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976

Section 7

Dealers as defined in the Gujarat Value Added Tax Act, 2003 (Guj

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Dealers as defined in the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005) whose annual gross turnover of all sales or of all purchases is- (i) not more than Rs.2,50,000/- (ii) more than Rs. 2,50,000/- but not more than Rs.5,00,000/- (iii) more than Rs.5,00,000/- but not more than Rs.10,00,000/- (iv) more than Rs.10,00,000/- Explanation.- For the purpose of this entry, the term, ‘year’ shall mean the year as defined in clause (36) of section 2 of the Gujarat Value Added Tax, 2003 (Guj. 1 of 2005) Zero 2500/- per annum 2500/- per annum 2500/- per annum 1[7A Supplier as defined in the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017) whose turnover in State is – (i) not more than ` 2,50,000/- (ii) more than ` 2,50,000/- but not more than ` 5,00,000/- (iii) more than ` 5,00,000/- but not more than ` 10,00,000/- (iv) more than ` 10,00,000/- Zero ` 2500/- per annum ` 2500/- per annum ` 2500/- per annum ________________________________________________________________________________________

Section 7 – The Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 | DailyLaw.ai