Amendment in Rule 5 of Gujarat Value Added Tax Rules, 2006
Effective Date: 31st May, 2016
Following sub-rules of Rule 5 have been amended vide Notification No. (GHN-36) VAR-2016(39) / TH dated 31st May, 2016:
Sub-rule (1): The dealer making an application shall upload on the website the scanned copies of Form 101 along with the Forms appended to Form 101 duly signed and scanned copies of the required documents. ( Before this Notification , the application was to be made to the registering authority along with the attested copies of the requisite documents.)
Sub-rule (1)(c)(iii): Along with attested copy of agreement or lease deed, a copy of property card or property tax bill of last year or copy of latest index-2 issued by the Sub-Registrar of Stamp Duties received by the owner of the rented premises is also be attached.
A sub-clause (11) has been inserted under sub-rule (1)(d) stating that copy of DIN obtained from the registrar of companies shall be submitted with the registration application.
Copies of challan for the payment towards security amount are not required to be submitted alongwith registration application. [Sub-rule (1)(e)]
Sub-rule (11): The security amount of Rs. 10,000 has to be deposited by way of e-payment in the Government treasury for each registration.
Sub-rule (13): A provisional registration number shall be given within 24 hours from uploading the application along with required documents. (Before this Notification, it was allotted within 3 working days from the date of receipt of application )
Sub-rule (14): For the procedure of post verification, hard copies of the documents duly signed by the applicant shall be obtained and shall be attested by the officer carrying out post verification. Further, a registration certificate converting the provisional into permanent registration shall be issued within 48 working hours after the completion of post verification. (Before this Notification, it was issued within 30 days from the date of receipt of application )
Sub-rule (15): During post verification, if the registering authority is not satisfied with any detail furnished by the dealer then within 3 working days from the date of uploading the application he shall give an opportunity to the dealer for the compliance of the query raised within 7 days. If the registering authority is satisfied with the compliance by the dealer then permanent registration shall be issued within 1 day from the date of such compliance. However, if he is not satisfied with the compliance then he shall intimate the dealer about refusal within 7 days.
Sub-rule (16): The provisional registration number shall be deemed to have been converted into permanent registration if the post verification is not carried out within 11 days from the date of uploading of application. (earlier it was within 30 days from the date of receipt of application)
- 100% provisional refund under Gujarat VAT upto Rs 1 Lakh
- Gujarat Budget Highlights
- Cancellation of Registration certificate in the case of Bogus purchases