Gujarat Vat : mandatory e- filing of VAT registration application

By | June 30, 2016
(Last Updated On: June 30, 2016)

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 section 98 of the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005);

NOW, THEREFORE, in exercise of the powers conferred by section 98 of the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Value Added Tax Rules, 2006, namely:—

1. These rules may be called the Gujarat Value Added Tax (Third Amendment) Rules, 2016.

2. In the Gujarat Value Added Tax Rules, 2006, (hereinafter referred to as “the said, rules”), in rule 5,—

(1)in sub-rule (1),—
(i)For the words “to the registering authority along with the attested copies”, the words and figures “uploading on the website along with the scanned copies of Form 101 along with the Forms appended to Form 101 duly signed and scanned copies” shall be substituted.
(ii)in clause (c), for sub-clause (iii) the following shall be substituted, namely:—
“agreement or lease deed duly executed in case of the rented premises (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 shall be attached.)”
(iii)in clause (d), after sub-clause (ii), the following sub-clause shall be added, namely:—
“(iii) Copy of DIN (Director Identification Number) obtained from the registrar of companies in case of private or public limited company.”.
(iv)clause (e) shall be deleted.
(2)In sub-rule (11),-
(i)after the word, ‘Deposit”, the words “by way of e-payment” shall be inserted,
(ii)for the words “as the case may be”, the words and figures “as the case may be, and an amount of rupees twenty five thousand if applied for registration under section 22 of the Act shall be substituted.
(3)in sub-ruie (13), for the words “within three working days from the date of receipt of application”, the words “within twenty four hours from uploading the application on the website along with required documents” shall be substituted.
(4)for sub-rule (14), the following sub-rule shall be substituted, namely:—
“(14) After giving the provisional registration number to such dealer, the procedure of post verification shall be carried out wherein hard copies of the required documents duly signed by the applicant shall be obtained and shall be attested by the officer carrying out post verification. If the registering authority is satisfied, a certificate of registration converting the provisional registration number into permanent registration shall be issued within fourty eight working hours after the completion of post verification.”.
(5)for sub-rule (15), the following sub-rule shall be substituted, namely:—
“(15) (a) during the procedure of post verification, if the registering authority is not satisfied with any detail furnished by the dealer, he shall, within three working days from the date of uploading the application on the website, give an opportunity to the dealer for the compliance of the query raised within seven days from such intimation. If the registering authority is satisfied with the compliance by the dealer, a certificate of registration converting the provisional registration number into permanent registration shall be issued within one day from the date of such compliance.
(b) If the registering authority is not satisfied with the compliance by the dealer, he shall intimate the dealer about refusal of permanent registration within seven days from the date of such compliance and that the provisional registration number given earlier shall be deemed to have been cancelled from its date of effect.”
(6)in sub-rule (16), for the words “within thirty days from the date of receipt of application”, the words “within eleven days from the date of uploading the application on the website along with required documents” shall be substituted.

3. In the said rules, rule 6A shall be deleted.

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