Category: Gujarat

Download GVAT FORM 402: Declaration under section 68 of the Gujarat Value Added Tax Act

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 302: Notice for audit assessment under section 34 (2) of the Gujarat Value Added Tax. Act

As per Gujrat vat Rule 31 Audit assessment under section 34

(1) The notice required to be given under sub-section (2) of section 34 shall be in Form 302 and the date fixed for compliance with the notice shall not be earlier than fifteen days from the date of service thereof:

Provided that the date earlier than aforesaid may be fixed, if the dealer or his agent agrees thereto in writing.

(2) The order of assessment under section 34 shall be in Form 304.

(3) The Commissioner may make the detailed scrutiny in the following cases for audit assessment under clause (b) of sub-section (2) of section 34, namely:-

(a) annual total turnover exceeds rupees ten crores, (b) the annual tax payable exceeds rupees twenty- five lakhs,

(c) total turnover or taxable turnover or tax payable compared to the previous year falls to the extent of ten per cent,

(d) a dealer whose books of accounts or other documents or any inventory of goods have been seized under sub-section (4) of section 67,

(e) a dealer in whose case input tax credit claimed compared to the previous year exceeds ten percent.,

(f) a dealer in whose case at the end of the year, the amount of input tax credit carried forward exceeds twenty per cent of the output tax shown payable in that year.

(g) a dealer who has been granted certificate of exemption under the sales tax incentive scheme declared by the Government from time to time and a dealer situated in Special Economic Zone or hundred percent Export Oriented Unit, and

(h) cases of any particular trade or dealers or nature of transactions which the commissioner may select or the cases selected by way of random sampling method by the Commissioner.

Download GVAT FORM 303: Notice for reassessment under section 35(1) of the Gujarat Value Added Tax Act

As per Gujrat vat Rule 32 Re-assessment under section 35

(1) The notice required to be given under sub-section (1) of section 35 shall be in Form 303 and the date fixed for compliance with the notice shall not be earlier than fifteen days from the date of service thereof:

Provided that the date earlier than aforesaid may be fixed, if the dealer or his agent agrees thereto in writing.

(2) The order of re-assessment under section 35 shall be in Form 304.

Download GVAT FORM 305: Notice For Amount Assessed

As per Gujrat vat Rule 27 Notice for payment of tax

The amount assessed under sections 32, 33, 34, 35, 73, 75 or, as the case may be, 79 shall be raised in Form 305 and be paid within thirty days from the date of service of such notice.

Download GVAT FORM 306: Application for provisional refund under section 37 of the Gujarat Value Added Tax Act

As per Gujrat vat Rule 37 Provisional refund under section 37

(1) Where a dealer has become entitled to provisional refund under section 37, he shall make an application in Form 306 to the Commercial Tax Officer to whom he has furnished such returns.

(2) Any dealer required to furnish the security other than Bank Guarantee under sub-section (2) of section 37 shall deposit Government Securities in the form of Stock Certificates or Government Promissory Notes of a market value not less than the sum determined by the Commissioner or National Savings Certificates, or Treasury Savings Deposit Certificates of a face value not less than the said sum, duly endorsed in favour of the Commissioner.

(3) Where a dealer is required to furnish a Bank Guarantee, such a dealer shall furnish the guarantee of a bank approved by the Commissioner, agreeing to pay the Commissioner on demand, a sum not exceeding the amount determined by the Commissioner.

Download GVAT FORM 307: Refund/Interest Payment Order

As per Gujrat vat Rule 38 Refund payment Order

When an order for refund has been made under rule 37, the Commissioner shall issue such Refund Payment Order in Form 307 by forwarding the same to the Bank declared by the dealer in his application for registration under section 29,30 and 30A of the earlier Act or under section 21 or 22 of the Act or to the bank which the dealer has intimated to the registering authority.

As per Gujrat vat Rule 40 Order sanctioning interest on delayed refunds

(1) Where upon an application by any person claiming interest on any refund or otherwise, the Commissioner is satisfied that such interest is due and payable to the applicant or any person under section 38, the Commissioner shall record an order specifying therein the amount of refund the payment of which is delayed, the period of delay for which interest is payable and the amount of interest payable therefor, and shall communicate the same to the applicant or person concerned.

(2) When an order for interest on refund has been made, the Commissioner shall issue Interest Payment Order in Form 307 by forwarding the same to the bank declared by him in his application for registration under section 29, 30 and 30A of the earlier law or under section 21 or 22 of the Act or to the bank which the dealer has intimated to the registering authority.

Download GVAT Form 216: Statement for composition by payment of lump sum in lieu of tax payable, on the turnover of sales of goods involved in the execution of works contract

As per Gujrat vat Rule 28(8) Application and permission for payment of lump sum tax

(a) The Commissioner may on application by any dealer in Form 214 who has under section 14A has opted to pay a lump sum tax by way of composition of tax in lieu of the amount of tax leviable from him under sections 7 and 9 on the turnover of sales of goods (whether as goods or in any other form) involved in the execution of works contract, permit such dealer, subject to the conditions specified in clause (b) to pay a lump sum tax by way of composition in respect of the contracts for which such permission is granted.

(b) The Commissioner shall after making such inquiry as he thinks fit, grant the permission subject to the provisions of the Act, these rules and the conditions specified as follows, namely:-

(i) such permission shall be granted in Form 215 in respect of the contracts for which option to pay composition money is exercised and such permission is effective from the date of the beginning of the contract and till its conclusion,

(ii) an application made under this rule shall be in respect of those contracts, which begin during the period for which the dealer hold valid registration certificate under the Act,

(iii) such an application shall be made within thirty days from the beginning of the contract,

(iv) in respect of dealers in whose case the tax already paid along with the respective returns for any period prior to the date of application is less than the amount of composition payable for the particular period for which the return is filed, such a dealer shall pay the amount of difference between the composition due for that period and the amount already paid along with the interest on the unpaid amount at the rate of one and one half per month from the date by which the amount due for the said return was required to be paid under the provisions of rule 26 till the date of actual payment. Such amount shall be paid in the Government treasury before making an application,

(v) such permission shall be granted in respect of contracts for which no tax credit is claimed or allowed in the returns or assessment,

(vi) such permission shall be granted only on the production of the proof that no amount has been collected by the applicant by way of tax in respect of the contract for which option is exercised,

(vii) the dealer applying for permission should not have contravened any provisions of the Act or rules made there under.

(c) The composition money shall be payable by the dealer on the full amount received by him at any time in respect of those contracts for which permission for composition has been granted.

(d) The composition money shall be paid in the manner in which the tax is payable under rule 26.

(e) The amount shall be considered to have been received as under:-

(i) from the date on which it becomes due as per the schedule of payment in respect of contracts which provided for a schedule of payment,

(ii) the date on which the bill is prepared or the amount is received whichever is earlier in respect of contracts, which do not provide for schedule of payment.

(f) (i) the dealer shall be required to file the returns in accordance with the provisions of section 29 of the Act.

(ii) the dealer shall be required to file a statement in Form 216 for every quarter within twenty-two days from the end of the quarter to which it pertains.

(g) The Commissioner may cancel the permission, if any, where,-

(i) the dealer fails to pay the full amount of composition money or to furnish a statement in Form 216 within the time prescribed,

(ii) the dealer contravenes any provisions of the Act or rules made there under.

(h) Any dealer who is covered by sub section (3) of section 14A desires to obtain permission under this Act, shall apply as per the provisions of this rule. All the provisions shall mutatis mutandis apply to such dealer.

(i) The option exercised under this rule shall be final and is irrevocable

Download GVAT FORM 215: Permission for composition of tax under section 14A of the Gujarat Value Added Tax Act

As per Gujrat vat Rule 28(8) Application and permission for payment of lump sum tax

(a) The Commissioner may on application by any dealer in Form 214 who has under section 14A has opted to pay a lump sum tax by way of composition of tax in lieu of the amount of tax leviable from him under sections 7 and 9 on the turnover of sales of goods (whether as goods or in any other form) involved in the execution of works contract, permit such dealer, subject to the conditions specified in clause (b) to pay a lump sum tax by way of composition in respect of the contracts for which such permission is granted.

(b) The Commissioner shall after making such inquiry as he thinks fit, grant the permission subject to the provisions of the Act, these rules and the conditions specified as follows, namely:-

(i) such permission shall be granted in Form 215 in respect of the contracts for which option to pay composition money is exercised and such permission is effective from the date of the beginning of the contract and till its conclusion,

(ii) an application made under this rule shall be in respect of those contracts, which begin during the period for which the dealer hold valid registration certificate under the Act,

(iii) such an application shall be made within thirty days from the beginning of the contract,

(iv) in respect of dealers in whose case the tax already paid along with the respective returns for any period prior to the date of application is less than the amount of composition payable for the particular period for which the return is filed, such a dealer shall pay the amount of difference between the composition due for that period and the amount already paid along with the interest on the unpaid amount at the rate of one and one half per month from the date by which the amount due for the said return was required to be paid under the provisions of rule 26 till the date of actual payment. Such amount shall be paid in the Government treasury before making an application,

(v) such permission shall be granted in respect of contracts for which no tax credit is claimed or allowed in the returns or assessment,

(vi) such permission shall be granted only on the production of the proof that no amount has been collected by the applicant by way of tax in respect of the contract for which option is exercised,

(vii) the dealer applying for permission should not have contravened any provisions of the Act or rules made there under.

(c) The composition money shall be payable by the dealer on the full amount received by him at any time in respect of those contracts for which permission for composition has been granted.

(d) The composition money shall be paid in the manner in which the tax is payable under rule 26.

(e) The amount shall be considered to have been received as under:-

(i) from the date on which it becomes due as per the schedule of payment in respect of contracts which provided for a schedule of payment,

(ii) the date on which the bill is prepared or the amount is received whichever is earlier in respect of contracts, which do not provide for schedule of payment.

(f) (i) the dealer shall be required to file the returns in accordance with the provisions of section 29 of the Act.

(ii) the dealer shall be required to file a statement in Form 216 for every quarter within twenty-two days from the end of the quarter to which it pertains.

(g) The Commissioner may cancel the permission, if any, where,-

(i) the dealer fails to pay the full amount of composition money or to furnish a statement in Form 216 within the time prescribed,

(ii) the dealer contravenes any provisions of the Act or rules made there under.

(h) Any dealer who is covered by sub section (3) of section 14A desires to obtain permission under this Act, shall apply as per the provisions of this rule. All the provisions shall mutatis mutandis apply to such dealer.

(i) The option exercised under this rule shall be final and is irrevocable.

Download GVAT Form 214: Application for permission to pay composition in lieu of the tax payable on the turnover of the sales of goods involved in the execution of works contract

As per Gujrat vat Rule 28(8) Application and permission for payment of lump sum tax

(a) The Commissioner may on application by any dealer in Form 214 who has under section 14A has opted to pay a lump sum tax by way of composition of tax in lieu of the amount of tax leviable from him under sections 7 and 9 on the turnover of sales of goods (whether as goods or in any other form) involved in the execution of works contract, permit such dealer, subject to the conditions specified in clause (b) to pay a lump sum tax by way of composition in respect of the contracts for which such permission is granted.

(b) The Commissioner shall after making such inquiry as he thinks fit, grant the permission subject to the provisions of the Act, these rules and the conditions specified as follows, namely:-

(i) such permission shall be granted in Form 215 in respect of the contracts for which option to pay composition money is exercised and such permission is effective from the date of the beginning of the contract and till its conclusion,

(ii) an application made under this rule shall be in respect of those contracts, which begin during the period for which the dealer hold valid registration certificate under the Act,

(iii) such an application shall be made within thirty days from the beginning of the contract,

(iv) in respect of dealers in whose case the tax already paid along with the respective returns for any period prior to the date of application is less than the amount of composition payable for the particular period for which the return is filed, such a dealer shall pay the amount of difference between the composition due for that period and the amount already paid along with the interest on the unpaid amount at the rate of one and one half per month from the date by which the amount due for the said return was required to be paid under the provisions of rule 26 till the date of actual payment. Such amount shall be paid in the Government treasury before making an application,

(v) such permission shall be granted in respect of contracts for which no tax credit is claimed or allowed in the returns or assessment,

(vi) such permission shall be granted only on the production of the proof that no amount has been collected by the applicant by way of tax in respect of the contract for which option is exercised,

(vii) the dealer applying for permission should not have contravened any provisions of the Act or rules made there under.

(c) The composition money shall be payable by the dealer on the full amount received by him at any time in respect of those contracts for which permission for composition has been granted.

(d) The composition money shall be paid in the manner in which the tax is payable under rule 26.

(e) The amount shall be considered to have been received as under:-

(i) from the date on which it becomes due as per the schedule of payment in respect of contracts which provided for a schedule of payment,

(ii) the date on which the bill is prepared or the amount is received whichever is earlier in respect of contracts, which do not provide for schedule of payment.

(f) (i) the dealer shall be required to file the returns in accordance with the provisions of section 29 of the Act.

(ii) the dealer shall be required to file a statement in Form 216 for every quarter within twenty-two days from the end of the quarter to which it pertains.

(g) The Commissioner may cancel the permission, if any, where,-

(i) the dealer fails to pay the full amount of composition money or to furnish a statement in Form 216 within the time prescribed,

(ii) the dealer contravenes any provisions of the Act or rules made there under.

(h) Any dealer who is covered by sub section (3) of section 14A desires to obtain permission under this Act, shall apply as per the provisions of this rule. All the provisions shall mutatis mutandis apply to such dealer.

(i) The option exercised under this rule shall be final and is irrevocable

Download GVAT FORM 301: Notice for provisional assessment under section 32 of the Gujarat Value Added Tax Act

As per Gujrat vat Rule 29 Provisional assessment under section 32

(1) The notice required to be served under sub-sections (2) and (4) of section 32 shall be in Form 301 and the date fixed for compliance with the notice shall not be earlier than fifteen days from the date of service thereof:

Provided that a date earlier than aforesaid may be fixed, if the dealer or his agent agrees thereto in writing.

(1) The order of provisional assessment to be made under section 32 shall be in Form 304.