Category: Gujarat

Download GVAT FORM 603: Authorization under section 81 of the Gujarat Value Added Tax Act

As per Gujrat vat Rule 60 Forms of authorization under section 81

(1) The authorization to attend by a person being a relative or an employee under clause (a) of sub-section (1) of section 81 shall be in Form 604.

(2) The authorization to attend by legal practitioner, chartered account, cost accountant or tax practitioner under clause (b) or (c) of sub-section (1) of section 81 shall be in Form 603.

(3) An authority given to an agent under the earlier rule shall continue to be valid for the purpose of appearance in proceedings in an appeal against, or an application of revision, of an order passed in the proceeding in respect of which such authority was given or in an application for reference arising out of such appeal or application for revision:

Provided that a separate authority shall be furnished for appearance in each of the proceedings under different provisions of the Act, the rules, or the notification issued by or under the Act or the earlier Law.

Download GVAT FORM 502: Appeal or Second appeal under section 73 of the Gujarat Value Added Tax

As per Gujrat vat Rule 54 Submission of appeal or application for revision

(1) Every first appeal or second appeal and every application for revision shall, –

(a) be in writing;

(b) specify the name and address of the appellant or applicant along with the registration certificate number;

(c) specify the date of the order against which it is made;

(d) specify reasons if appeal or application for revision is not made within the time allowed;

(e) specify the date and the amount of payment of tax, interest and penalty, if the subject matter of the appeal or revision is assessment, re-assessment or levy of penalty or interest;

(f) contain a clear statement of facts;

(g) state precisely and in brief the relief prayed for; and

(h) be signed and verified by the appellant or the applicant or by a legal practitioner engaged by him or by an agent duly authorized by him in writing in that behalf, in the following form, namely :-

“I, the legal practitioner engaged by / the agent appointed by / the appellant / the applicant / the named in the above memorandum of appeal/application for revision, do hereby declare that what is stated herein is true to the best of my knowledge and belief.

(2) The memorandum of appeal or the application for revision shall be accompanied by either the order in original against which it is made or a duly authenticated copy thereof, unless the omission to produce such order or copy is explained at the time of the presentation of the appeal or application for revision, to the satisfaction of the appellate, or revising authority.

(3) An appeal against an order of assessment or a second appeal against such order passed in appeal, shall as far as possible be in accordance with Form 501.

(4) An application for revision against any order shall as far as possible be in accordance with Form 502.

(5) The memorandum of an appeal or the application for revision shall either be presented by the appellant or applicant or his agent or his legal practitioner to the appellate or revising authority or be sent to the said authority by registered post.

Download GVAT FORM 403: Declaration under Section 68 of the Gujarat Value Added Tax Act

As per Gujrat vat Rule 51 Declaration and procedure under sub-section (3) of section 68

(1)(a) Every movement of goods going outside the State shall be accompanied by Form 402.

(b) In the case of movement of goods going out side the State for the goods specified by the Commissioner, Form 402 in a book of twenty-five leaves shall be obtained from the registering authority duly authenticated by a payment of a fee of rupees twenty-five in court fees stamp.

(2) (a) Every movement within the State for the goods specified by the Commissioner shall be accompanied by Form 402.

(b) In the case of movement of goods within the State for the goods specified by the Commissioner, Form 402 in a book of twenty- five leaves shall be obtained from the registering authority duly authenticated by a payment of a fee of rupees twenty-five in court fees stamp.

(3) The authority issuing such forms may require the person applying for the forms to furnish the accounts of the forms issued earlier and also to satisfy the authority of the tax payable on the transactions relating to the forms used.

(4) (a) Form 402 shall be duly filled in triplicate by the consignor;

(b) ‘Triplicate’ copy of Form 402 shall be retained by the consignor and ‘Original’ and ‘Duplicate’ copies shall be carried along with the vehicle in which the goods are moving;

(c) During the movement of the goods if any of the designated check-post or barrier is encountered, the ‘Original’ and ‘Duplicate’ of the Form 402 shall be got endorsed by the Officer-in-charge of such check-post or barrier and ‘original’ shall be deposited with such officer:

Provided that during such movement, no check-post or barrier is encountered, the ‘Original’ form shall be handed over to the person to whom delivery of the goods is to be made; (d) The ‘Duplicate’ of the Form 402 shall be kept by the carrier of the vehicle throughout its journey in the State.

(5) The carrier of the goods while entering into the State shall carry Form 403 as provided in sub-rule(6).

(6) (a) The carrier of the goods, other than the goods specified by the Commissioner from time to time by a public circular, on his entry into the State, shall carry Form 403 in triplicate; (b) In case of movement of such goods as specified by the Commissioner by a public circular, the movement shall be accompanied by Form 403 obtained in triplicate duly authenticated from the registering authority in whose jurisdiction the dealer is registered or by the person or a dealer importing such goods or as the case may be, such goods being dispatched to him from outside the State.

(c) The Form 403 shall be duly and completely filled by the carrier and original of Form 403 along with copies of documents referred to in sub-section (3) of section 68 shall be deposited with such Officer-in–charge of the check-post or barrier and receipt thereto shall be obtained on the ‘Duplicate’ and ‘Triplicate’ copies of the Form 403.

(d) During the movement till the vehicle reaches its destination, if any check-post or barrier intervenes, ‘Duplicate’ and ‘Triplicate’ of Form 403 held by the carrier shall be got endorsed by the in-charge of each of such check-posts or barriers.

(e) The ‘Duplicate’ of Form 403 shall be forwarded to the consignee of the goods and ‘Triplicate’ of Form 403 shall be retained by the carrier.

Download GVAT FORM 501: Appeal or Second appeal under section 73 of the Gujarat Value Added Tax

Rule 54 Submission of appeal or application for revision

(1) Every first appeal or second appeal and every application for revision shall, –

(a) be in writing;

(b) specify the name and address of the appellant or applicant along with the registration certificate number;

(c) specify the date of the order against which it is made;

(d) specify reasons if appeal or application for revision is not made within the time allowed;

(e) specify the date and the amount of payment of tax, interest and penalty, if the subject matter of the appeal or revision is assessment, re-assessment or levy of penalty or interest;

(f) contain a clear statement of facts;

(g) state precisely and in brief the relief prayed for; and

(h) be signed and verified by the appellant or the applicant or by a legal practitioner engaged by him or by an agent duly authorized by him in writing in that behalf, in the following form, namely :-

“I, the legal practitioner engaged by / the agent appointed by / the appellant / the applicant / the named in the above memorandum of appeal/application for revision, do hereby declare that what is stated herein is true to the best of my knowledge and belief.

(2) The memorandum of appeal or the application for revision shall be accompanied by either the order in original against which it is made or a duly authenticated copy thereof, unless the omission to produce such order or copy is explained at the time of the presentation of the appeal or application for revision, to the satisfaction of the appellate, or revising authority.

(3) An appeal against an order of assessment or a second appeal against such order passed in appeal, shall as far as possible be in accordance with Form 501.

(4) An application for revision against any order shall as far as possible be in accordance with Form 502.

(5) The memorandum of an appeal or the application for revision shall either be presented by the appellant or applicant or his agent or his legal practitioner to the appellate or revising authority or be sent to the said authority by registered post.

Download GVAT FORM 405: Transit Pass Issued Under Section 69 (1) Of The Gujarat Value Added Tax Act

As per Gujrat vat Rule 52 Procedure for transit pass

(1) The driver or the person in-charge of the goods vehicle shall, in order to obtain a transit pass under sub-section (1) of section 69, submit an application in triplicate, in Form 404 to the officer-in-charge of the check-post or barrier, if any, established near the point of entry into the State or on the first check-post or barrier, after his entry into the State (hereinafter referred to as the ‘entry check-post’) or to any other officer empowered by the Commissioner in this behalf.

(2) The officer-in-charge of the entry check-post or such officer empowered shall, after examining the document and making such inquiries and after inspecting consignments and goods as he may deem necessary, issue a transit pass in triplicate, in Form 405. The duplicate and triplicate copies of the transit-pass shall be delivered to the applicant and the original shall be kept by the officer receiving such application. The transit pass shall specify the check-post or the barrier (hereinafter referred to as “the exit check-post”) of the State to be crossed by the vehicle, the route to be followed and the date and time up to which it would be so crossed.

(3) (a) If for any reason, the vehicle after its entry into the State is not able to move out of the State within the stipulated time, the driver or the person-in-charge of the goods being transported in the vehicle shall, seek extension of time from:-

(i) the officer who has issued the transit pass; or

(ii) any other officer empowered to issue the transit pass in respect of the concerned entry check-post; or

(iii) an Officer of the area specified by the Commissioner through a public circular where the vehicle is stationed at the time of seeking extension of time.

(b) The officer specified in clause (a) shall, after examining the reasons for delay and after such inquiry as he deems fit, extend the time of exit by suitably amending the transit pass.

(4) The driver or the person-in-charge of the goods vehicle shall surrender the duplicate copy of transit pass at the specified exit check-post and allow the officer-in-charge of the check-post to inspect the documents, consignments and goods in order to ensure that the goods being taken out of the State are the same for which transit pass had been issued. The officer-in-charge of the exit check-post shall issue a receipt on the triplicate copy of the transit pass for the duplicate copy surrendered by the driver or the person-in-charge of the goods vehicle.

(5) The officer-in-charge of the exit check-post may, for the purpose of sub-rule (4), detain, unload and search the contents of the vehicle.

(6) The driver or the person in charge of such vehicle, boat or animal shall carry with him such transit pass throughout the State and if he fails to carry with him such transit pass throughout the State he shall be liable to pay penalty as referred to in sub-section (1A) of section 69.

Download GVAT FORM 404: Application for issue of Transit Pass under sub-section (1) of section 69 of the Gujarat Value Added Tax Act

As per Gujrat vat Rule 52 Procedure for transit pass

(1) The driver or the person in-charge of the goods vehicle shall, in order to obtain a transit pass under sub-section (1) of section 69, submit an application in triplicate, in Form 404 to the officer-in-charge of the check-post or barrier, if any, established near the point of entry into the State or on the first check-post or barrier, after his entry into the State (hereinafter referred to as the ‘entry check-post’) or to any other officer empowered by the Commissioner in this behalf.

(2) The officer-in-charge of the entry check-post or such officer empowered shall, after examining the document and making such inquiries and after inspecting consignments and goods as he may deem necessary, issue a transit pass in triplicate, in Form 405. The duplicate and triplicate copies of the transit-pass shall be delivered to the applicant and the original shall be kept by the officer receiving such application. The transit pass shall specify the check-post or the barrier (hereinafter referred to as “the exit check-post”) of the State to be crossed by the vehicle, the route to be followed and the date and time up to which it would be so crossed.

(3) (a) If for any reason, the vehicle after its entry into the State is not able to move out of the State within the stipulated time, the driver or the person-in-charge of the goods being transported in the vehicle shall, seek extension of time from:-

(i) the officer who has issued the transit pass; or

(ii) any other officer empowered to issue the transit pass in respect of the concerned entry check-post; or

(iii) an Officer of the area specified by the Commissioner through a public circular where the vehicle is stationed at the time of seeking extension of time.

(b) The officer specified in clause (a) shall, after examining the reasons for delay and after such inquiry as he deems fit, extend the time of exit by suitably amending the transit pass.

(4) The driver or the person-in-charge of the goods vehicle shall surrender the duplicate copy of transit pass at the specified exit check-post and allow the officer-in-charge of the check-post to inspect the documents, consignments and goods in order to ensure that the goods being taken out of the State are the same for which transit pass had been issued. The officer-in-charge of the exit check-post shall issue a receipt on the triplicate copy of the transit pass for the duplicate copy surrendered by the driver or the person-in-charge of the goods vehicle.

(5) The officer-in-charge of the exit check-post may, for the purpose of sub-rule (4), detain, unload and search the contents of the vehicle.

(6) The driver or the person in charge of such vehicle, boat or animal shall carry with him such transit pass throughout the State and if he fails to carry with him such transit pass throughout the State he shall be liable to pay penalty as referred to in sub-section (1A) of section 69.

Download GVAT FORM 308: Refund Adjustment Order

As per Gujrat vat Rule 39 Refund Adjustment Order

(1) Where any person becomes entitled to refund under the Act, the Commissioner shall first adjust the amount of refund towards the liability of tax, penalty or interest from such person.

(2) If the applicant desires the payment by adjustment against any amount payable by him, the Commissioner shall make out a Refund Adjustment Order in Form 308 authorizing the applicant to adjust the sum to be refunded against any amount payable by him in respect of the period for which a return is to be furnished under rule19 during which the refund is sanctioned or any subsequent period or tax payable on account of any notice under section 42.

(3) When the Refund Adjustment Order under rule 40 is furnished with the return, the Commissioner shall cancel his own copy as well as the copy of the person to whom the refund was granted.

Download GVAT FORM 309: Notice For Imposing Penalty Under The Gujarat Value Added Tax Act

As per Gujrat vat Rule 46 Payment of penalty

(1) A notice for penalty under this Act or rules shall be in Form 309.

(2) A dealer required to pay penalty under the Act shall pay such amount within thirty days of receipt of the order imposing the penalty.

Download GVAT Form 310: Order under section 89 of the Gujarat Value Added Tax Act

As per Gujrat vat Rule 63 Order accepting composition

(1) Where the Commissioner accepts from any person, a sum by way of composition of an offence under section 89, he shall communicate in writing in that behalf in Form 310 specifying therein,

(a) the sum determined by way of composition;

(b) the date on or before which the sum shall be paid into the Government Treasury;

(c) the authority before whom and the date on or before which a receipted chalan shall be produced in proof of such payment; and

(d) the date on or before which the person shall report the fact to the Commissioner.

(2) The Commissioner shall send a copy of such order to the person from whom the said sum is accepted by way of composition and also to the authority referred to in clause (c) of sub-rule (1).

Download GVAT FORM 401: Notice under sections 67, 70 or 70A of the Gujarat Value Added Tax Act

As per Gujrat vat Rule 48 Notice for production of accounts, documents, etc.

Where the Commissioner requires any dealer to produce any accounts or documents or to furnish any information under section 67, 70 or 70A, he shall issue a notice thereof, in Form 401.