The Gujarat Value Added Tax Act, 2003.

gujarat · 2005

S. 1This Marginal note was substituted for the marginal note "cancellation of registration" by Guj
S. 2Clause (37) was inserted, by Guj
S. 3Clause (1A) was inserted, by Guj
S. 4Section 4 exempts inter-State, international, and import/export transactions from Gujarat VAT.
S. 5Section 5 exempts specified goods from tax and allows the State Government to extend or modify exemptions by notification.
S. 5AZero rated sale
S. 6Clause (13A) was inserted, by Guj
S. 7Section 7 of the Gujarat Value Added Tax Act, 2003, levies and regulates additional taxes on specified goods sales, with exemptions for certain goods.
S. 7APower to assign HSN Code to goods
S. 8These figures, letters and words were substituted, for the figures, letters and word "14B or 14C" ibid
S. 9Section 9 imposes purchase tax on dealers buying taxable goods from unregistered sellers or non-compliant purchases under Gujarat Value Added Tax Act, 2003.
S. 10Section 10 deems materials packed with goods sold as part of the sale, making them taxable at the same rate as the goods.
S. 11Section 11 allows registered dealers to claim tax credit for taxes paid on purchased taxable goods.
S. 12Section 12 mandates dealers to report taxable goods held in stock on March 31, 2006, for tax credit claims.
S. 13Section 13 allows the Commissioner to permit certain small dealers to pay a lump sum tax instead of regular VAT, with specific exclusions.
S. 14These words and figures were substituted for the word and figures "Schedule-II" by Guj
S. 14AComposition of tax on works contract
S. 14BComposition of tax on agricultural produce
S. 14CSection 14C allows the Commissioner to permit certain dealers to pay a lump sum tax instead of regular tax under specific conditions.
S. 14DComposition of tax on sales of eatables by hotels, restaurants, caterers, etc
S. 15Section 15 places the burden of proof on dealers claiming tax exemptions or credits under the Gujarat VAT Act.
S. 16Section 16 appoints a Commissioner and various assistants to enforce Gujarat's commercial tax laws.
S. 17Section 17 allows the Commissioner to transfer tax proceedings between officers without restarting notices or re-initiating proceedings.
S. 18Sub-Section (2) was substituted for original by Guj
S. 19Section 19 establishes a Tribunal for the Gujarat Value Added Tax Act, detailing its formation, member qualifications, and grounds for termination.
S. 20Section 20 grants tribunal and commissioner powers equivalent to a civil court for evidence gathering in tax matters.
S. 21Section 21 mandates dealers to obtain a registration certificate to operate under the Gujarat Value Added Tax Act, 2003, except for those exclusively dealing in specified goods.
S. 22Section 22 allows unregistered dealers with a fixed business place to apply for a registration certificate.
S. 23Section 23 deems previously registered dealers under old laws or central act as registered under section 21.
S. 24Sub-section (5) and (6) were inserted by Guj
S. 25These figures letters and word were substituted for the figures, letter and word “51A and 87” by Guj
S. 26Section 26 mandates registered dealers to inform authorities of business changes and allows the Commissioner to amend registration certificates.
S. 27Section 27 cancels a dealer's registration when business ceases or changes jurisdiction, allowing the dealer to apply for cancellation.
S. 28Section 28 allows the authority to require dealers to provide security for tax compliance as a condition for registration.
S. 29Returns
S. 30(1)Tax shall be paid in the manner hereinafter provided, and at such intervals as may be prescribed
S. 31Section 31 prohibits unregistered dealers from collecting tax and limits tax collection for registered dealers to the Act's provisions.
S. 32Section 32 mandates the Commissioner to scrutinize and provisionally assess dealers for tax discrepancies in returns or revised returns.
S. 33Section 33 mandates registered dealers to submit annual returns and self-assess tax credits, exemptions, and claims without required documents.
S. 34Section 34 outlines the assessment process for tax due from registered dealers, with provisions for Commissioner scrutiny of claims.
S. 34AAssessment on basis of fair market price
S. 35Section 35 allows the Commissioner to reassess a dealer's taxable turnover if it believes the turnover was under-assessed or wrongly deducted.
S. 36Section 36 allows the Commissioner to refund excess tax, penalty, and interest paid, after applying it towards any outstanding dues.
S. 37Section 37 allows registered dealers to apply for provisional tax refunds and may require security, with excess refunds later recovered as tax.
S. 38These words were substituted, for the words "of the goods" ibid, s
S. 39Section 39 outlines conditions under which refunds under the Gujarat VAT Act may be withheld pending appeal or other proceedings.
S. 40Section 40 allows the State Government to authorize refunds of tax charged by registered dealers, subject to legislative review.
S. 41The section allows the State Government and Commissioner to remit tax, penalty, or interest under certain conditions for public interest or inequitable situations.
S. 42Section 42 mandates tax payment within 30 days, allows installment payments, and penalizes defaults.
S. 43Section 43 outlines procedures for continuing tax recovery proceedings when government dues are adjusted in appeals or revisions.
S. 44Section 44 allows the Commissioner to direct third parties to pay tax arrears directly to the Commissioner on behalf of dealers.
S. 45Section 45 allows the Commissioner to provisionally attach a dealer's property to protect government revenue during assessment proceedings.
S. 46Section 46 allows tax officials to use land revenue collection powers for tax recovery under the Gujarat VAT Act.
S. 47Section 47 voids any property transfer by a dealer intended to defraud tax revenue.
S. 48Sub- section "8" was renumbered, as clause (a) of that sub-section (8), by Guj
S. 49Section 49 makes any other person liable for tax, interest, or penalty due from a dealer under the Act.
S. 50Section 50 establishes joint tax liability for commission agents and principals in transactions of taxable goods, with exemptions if tax is shown to be paid by either party.
S. 51Section 51 ensures joint liability for unpaid taxes and penalties when a business is transferred.
S. 52Section 52 of the Gujarat Value Added Tax Act, 2003, addresses tax treatment for amalgamated companies during the transition period before the official merger date.
S. 53Section 53 mandates liquidators to inform the Commissioner of their appointment and holds directors liable for unpaid taxes if the company cannot recover them.
S. 54Section 54 makes partners jointly liable for tax, interest, or penalty, with specific rules for retiring partners' liability.
S. 55Section 55 of the Gujarat Value Added Tax Act, 2003, holds guardians, trustees, or agents liable for tax on behalf of minors or incapacitated persons.
S. 56Section 56 allows tax, interest, or penalty to be levied on a court-appointed manager if a dealer's business estate is under court control.
S. 57Section 57 of the Gujarat Value Added Tax Act, 2003, outlines the liability for tax, interest, or penalty when a dealer dies or a Hindu Undivided Family or firm is dissolved.
S. 58Section 58 outlines the liability of former partners or members for tax, interest, and penalties after a firm or association discontinues business.
S. 59Section 59 specifies who should receive notices under the Gujarat Value Added Tax Act when a Hindu Undivided Family, firm, or association is partitioned, dissolved, or discontinued.
S. 59ASection defines key terms for value-added tax chapter, including contractor, specified sale, specified sale price, and specified works contract.
S. 59BSection 59B mandates tax deduction at source for specified sales in construction contracts, with rates specified by the state government.
S. 60Section 60 mandates registered dealers to issue tax invoices for inter-dealer sales of taxable goods, except in specified exempt or alternative tax payment cases.
S. 61Clause (vii) was deleted, by Guj, 25 of 2006, Part 1, s
S. 62Section 62 mandates dealers to maintain clear tax-related accounts and allows the Commissioner to specify record-keeping methods.
S. 62AAutomation
S. 63Section 63 mandates dealers with annual turnover exceeding one crore to get their accounts audited and reported to the Commissioner.
S. 64Section mandates dealers to keep tax-related records for six years or until appeals/revisions are resolved.
S. 65Section 65 requires registered dealers to declare managers and update changes within thirty days.
S. 66Section 14A was inserted by Guj
S. 66AFurnishing of specimen signature
S. 67Sections 14B and 14C were inserted, by Guj
S. 68Section 68 empowers the State Government to set up check-posts to inspect vehicles and goods for tax evasion prevention.
S. 69Section 14D was inserted, by Guj
S. 70Section 70 mandates storage owners to maintain detailed records of stored goods and produce them on demand to tax authorities.
S. 70AFurnishing of information by others
S. 71Section 71 mandates the government to collect statistics and requires dealers to provide necessary information for better administration of the Act.
S. 72Section 72 empowers the Commissioner to request a dealer to provide missing records or information if original records are destroyed by fire or calamity.
S. 73Section 73 outlines the appeal process for tax orders under the Gujarat Value Added Tax Act, 2003, specifying the appellate authorities and time limits for filing appeals.
S. 74Section 74 bars appeals or revisions against notices for assessment, orders for prosecution, and seizure of documents under the Gujarat VAT Act.
S. 75Section 75 allows the Commissioner to review and amend tax orders within five years.
S. 76Section 76 specifies the court-fee requirements for appeals and revision applications under the Gujarat Value Added Tax Act.
S. 77Section 77 allows appeals to the High Court from Tribunal orders if substantial legal questions are involved, with specific appeal requirements.
S. 78Clause (j) was inserted, ibid
S. 79Sub-section (5A) was inserted, ibid
S. 80Section 80 allows the Commissioner to determine disputes about dealer status, manufacturing, sales, registration, tax rates, and credit eligibility under the Gujarat Value Added Tax Act.
S. 81Section 81 allows authorized representatives to attend proceedings under the Gujarat VAT Act, but the Commissioner can disqualify certain professionals.
S. 82Section 82 grants the Commissioner powers to enforce attendance, compel document production, and issue witness examination commissions under the Gujarat VAT Act.
S. 83These words were substituted for the word"Cancelled" ibid
S. 84Section 84 allows late appeals or objections if the appellant shows sufficient cause for the delay.
S. 85Section 85 penalizes various tax evasion and false representation offenses under the Gujarat Value Added Tax Act, 2003.
S. 86Section 86 holds company officers and the karta of Hindu Undivided Families liable for tax offenses committed by the company or family, unless they prove lack of knowledge or due diligence.
S. 87Section 87 mandates court cognizance of Gujarat VAT Act offences requires Commissioner's sanction, and only Metropolitan Magistrates can try them.
S. 88Section 88 authorizes the Commissioner to delegate investigation of tax offenses to designated officers under conditions prescribed by the Act.
S. 89Section 89 allows the Commissioner to accept a composition fee from offenders to avoid further proceedings.
S. 90Section 90 protects government officers from legal actions for actions done in good faith under the Gujarat Value Added Tax Act, 2003.
S. 91Section 91 deems certain officials and tribunal members as public servants under the Indian Penal Code.
S. 92Section 92 of the Gujarat Value Added Tax Act, 2003, makes all tax-related statements and documents confidential, except for disclosures required by law or for enforcement purposes.
S. 93Section 93 ensures that assessment proceedings under the Gujarat Value Added Tax Act are not invalidated by minor errors or omissions.
S. 94These words, figures and letters were substituted for the words and figures "Section 14" by Guj
S. 95Section 95 prohibits disclosure of individual tax return information without consent and penalizes false reporting or disclosure by tax officials.
S. 96Section 96 specifies fees for applications for certified copies or determinations under the Gujarat Value Added Tax Act, 2003.
S. 97Section 97 allows the Commissioner to publish or disclose certain dealer names and details if deemed necessary for public interest.
S. 98Clauses (a) and (b) of original Sub-section (2) was renumbered as sub-clauses (i) and (ii) ibid
S. 99Clause (b) was inserted, ibid
S. 100Section 100 repeals previous sales and purchase tax acts while ensuring continuity for existing rights, obligations, and tax recovery.
S. 101These words were substituted for the words "twice the amount" by Guj
S. 102Section 34 A was inserted by Guj
S. 103This word was substituted for the words "a bank" by Guj
S. 104These words were substituted for the words "to the date of order of assessment" ibid
S. 105These words were substituted for the words "for the period commencing after thirty days from the date of such order "
S. 106The proviso and explanations under sub-section (2) were deleted, ibid
S. 108Chapter VIA was inserted, by Guj
S. 109These words were substituted for the words "equal to two paise in a rupee" by Guj
S. 110Sub-sections (4A) and (4B) were inserted by Guj
S. 111Sub-Section (15) was deleted, by Guj
S. 112These words were substituted for the words, "shall, at the request of purchaser, provide to him" by Guj
S. 113These words, figures and letters were substituted for the words and figure "Section 14” by Guj
S. 114These figures, letters and words were substituted for the figures, letters and word "14 B or 14C" ibid
S. 115This word was deleted, ibid
S. 116The word"or" was added, ibid
S. 117Clause (e) was added, ibid
S. 118Sub-section (3) was added, by Guj
S. 119These words were substituted for the words "the purchaser with a credit note within three months" ibid
S. 120This proviso was substituted for the existing proviso, ibid
S. 121Section 62 A was inserted, by Guj
S. 122These words were substituted for the words "dealer exceeds rupees one crore" ibid
S. 123These words were substituted for the words "within one year" ibid
S. 124These words were substituted for the words “Six months” by Guj
S. 125These words were substituted for the words "eight years" by Guj
S. 126This Proviso was added, ibid
S. 127Section 66 was renumbered as sub-section (1) by Guj
S. 128Sub-section (2) was inserted, ibid
S. 129Section 66A was inserted, ibid
S. 130Section 67 was substituted for original by Guj
S. 131Sub-section (4) was renumbered as clause (a) of sub-section (4) by Guj
S. 132This word was added, by Guj
S. 134These words were substituted for the words "and vehicles" ibid
S. 135The words "or vehicles" were deleted, ibid
S. 136Clause (b) was inserted, ibid
S. 137The words "or vehicles" were deleted, ibid
S. 138These words were substituted for the words "Goods, vehicle" ibid
S. 139Sub-section (7) was added ibid
S. 140Sub-section (1A) was inserted by Guj
S. 141Section 70A was inserted by Guj
S. 142This proviso was substituted for the original by Guj
S. 143Clause(d) was substituted for original clause (d) and clause (e) was deleted by Guj
S. 144Section 144 of the Gujarat Value Added Tax Act, 2003 allows the Tribunal to revise certain orders if no appeal is filed within four months.
S. 145These words and figures were substituted for the words and figures "Bombay Court Fees Act, 1959" ibid
S. 146Section 78 was substituted for the original, ibid
S. 147These words were substituted were for the words "the Commissioner" by Guj
S. 149Section 149 outlines penalties for various tax offenses under the Gujarat Value Added Tax Act, 2003, including imprisonment and fines.
S. 150Clause (ee) was inserted by Guj
S. 151These words were substituted for the words "one year and with fine of rupees twenty thousand” with proviso there under
S. 152Sub-section (4) was substituted for the original by Guj
S. 153These words were substituted for the words "which shall not be less than rupees five hundred" ibid
S. 154These words were substituted for the words "he thinks fit" by Guj
S. 155Sub-section (2) and explanation thereunder was deleteds, ibid
S. 156Sub-Section (2A) was inserted, by Guj
S. 158These words and figures were substituted for the words and figures "Gujarat Sales tax Act, 1969" by Guj
S. 159The entry at serial No
S. 160These words were substituted for the words "Kumkum or Sindur" ibid
S. 161These words were substituted for the word "bread" ibid
S. 162Entry 9A was inserted ibid
S. 163In the entry at serial No
S. 164Entry 14 was deleted, ibid
S. 165Entry 19 was deleted, ibid
S. 166Entry 21A was inserted, ibid
S. 167Sub-entry (ii) to entry 23 was deleted, by Guj
S. 168Entry 31A was inserted by Guj
S. 169Entry 32 was substituted for original, ibid
S. 170These word were substituted for the words "and Human blood Plasma" ibid
S. 171Entries 36A and 36B were inserted, ibid
S. 172Entry at serial No
S. 173Entry 50A was inserted, ibid
S. 174Entries 51A, 51B and 51C were inserted, by Guj
S. 176This word was substituted for the words "Vaccines, Toxids" by Guj
S. 177Entry 6A was inserted, ibid
S. 180Entry at serial No
S. 181Entry at serial No
S. 182Entry 18 was substituted for original ibid
S. 183Entry at serial No
S. 184Entry 28A was inserted, by Guj
S. 185Sub-entry (i) was substituted for original by Guj
S. 186These words were Substituted, for the words "which are not liable to Additional Excise Duties" by Guj
S. 187Entries 32A and 32B were inserted, ibid
S. 188Entry 34A was inserted, by Guj
S. 189These words were substituted, for the words "Import Licence" ibid
S. 190Entry 42A was inserted, ibid
S. 191Entry at serial No
S. 192Entry 45A was inserted, by Guj
S. 193Entries 46A and 46B were inserted, ibid
S. 195Sub-entry (ii) was inserted, ibid
S. 196Sub-entry (ii) was renumbered as sub-entry (iii) and item (e) relating to "Processed Vegetables" was deleted, ibid
S. 197Entry 48A was inserted, ibid
S. 198Entries 49A and 49B were inserted, ibid
S. 199Entry 51A was inserted, by Guj
S. 200These words were added, ibid
S. 201This word and figure were Substituted for the word and figure "Entry 6" ibid
S. 202These word were deleted, ibid
S. 203These words were inserted, ibid
S. 204Entry 58A was substituted for original by Guj
S. 205These words were substituted for the word "Spare" by Guj
S. 206This explanation was added by Guj
S. 207Entry 65 was Substituted for original ibid
S. 208Entry 67A was inserted, ibid
S. 209These words were added, ibid
S. 210Entries 74A and 74B were inserted ibid
S. 211Entry 75 was substituted for original ibid
S. 212Entries 76A, 76B and 76C were inserted, ibid
S. 213Entry at serial No
S. 214Entry at serial No
S. 215This word was Substituted, for the word "Transformer" by Guj
S. 216These word were added, ibid
S. 217Entry 82A was inserted, ibid
S. 218These words and figures were substituted, for the word and figure "Schedule 1" by Guj
S. 219Schedule III was added, by Guj
S. 220These words were added bu Guj
S. 1879Transfer to defraud revenue void
S. 1940Gujarat Value Added Tax Act, 2003
S. 1956Gujarat Value Added Tax Act, 2003
S. 1957Gujarat Value Added Tax Act, 2003
S. 1958Guj
S. 1963—
S. 1970Gujarat Value Added Tax Act, 2003
S. 2001Gujarat Value Added Tax Act, 2003
S. 2002Automatio n Gujarat Value Added Tax Act, 2003
S. 2003Gujarat Value Added Tax Act, 2003