Category Archives: Gujarat Vat Act

Gujarat Vat : mandatory e- filing of VAT registration application

GUJARAT VALUE ADDED TAX (THIRD AMENDMENT) RULES, 2016 – AMENDMENT IN RULE 5 NOTIFICATION NO.(GHJ-36) VAR-2016 (30/TH, DATED 31-5-2016 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… Read More »

100% provisional refund under Gujarat VAT upto Rs 1 Lakh

NOTIFICATION  Finance Department Sachivalaya, Gandhinager. Dated the 25th May, 2016 No. (GHN-34) VAR-2016(38)/TH – 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… Read More »

No attachment of bank account when stay application is pending before first appellate authority

Issue  The petitioner preferred an appeal together with the stay application before the Deputy Commissioner of Commercial Tax (Appeals) under section 73 of the Act on 6.7.2015, well within the period of limitation. However, during the pendency of the hearing of the stay application and the appeal, the fourth respondent issued attachment orders dated 21.7.2015,… Read More »

Cancellation of Registration certificate in the case of Bogus purchases

  Q: Can the Registration certificate be cancelled in the case of Bogus purchases ? Gujarat VAT – Where Assessing Authority cancelled registration certificates of assessee on ground that alleged purchases made by it from two dealers were bogus and not genuine and even assessee had indulged into billing activities only, registration certificates had been… Read More »