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Knowledge Base

Gujarat Vat

1. Acts

S No Name Type
1 The Gujarat Value Added Tax Act, 2003 VAT
2 The Gujarat Value Added Tax Amendment Act, 2006 VAT
3 The Gujarat Sales Tax Act, 1969 GST
4 The Central Sales Tax Act,1956 CST
5 The Bombay Sales of Motor Spirit Tax Act, 1958 MST
6 The Gujarat Motor Spirit Cess Act, 2001 CESS
7 PT Act 1976 – 2008 Profession Tax
8 PT Rules 1976 – 2008 Profession Tax
9 The Gujarat Tax on Entry of Specified Goods into Local Areas Act, 2001 Entry Tax
10 The Gujarat Purchase Tax on Sugarcane Act, 1989 Sugarcane Tax
11 Tax on Luxury Commodity Tax on Luxury Commodity

2. Rules

S No Name Type
1 The Gujarat Value Added Tax Rules, 2006 VAT
2 The Gujarat Sales Tax Rules, 1970 GST
3 The Central Sales Tax (R & T) Rules, 1957 CST
4 The Central Sales Tax (Gujarat) Rules, 1970 CST
5 The Bombay Sales of Motor Spirit Tax Rules, 1958 MST
6 The Gujarat Motor Spirit Cess Rules, 2001 CESS
7 The Gujarat Tax on Professions, Trades, Callings and Employment Rules, 1976 Profession Tax
8 The Gujarat Tax on Professions, Trades, Callings and Employment Rules, 1976 Entry Tax
9 The Gujarat Purchase Tax on Sugarcane Rules, 1999 Sugarcane Tax
10 Tax on Luxury Commodities Rules, 1970 Tax on Luxury Commodities

3. Notifications

S No Date Number Heading Type
1 12 Feb 15 Implimentation of Revised E-Permit order dated 12-02-2015 effective from 15-02-2015 Enforcement – Checkpost VAT
2 22 Jan 15 Remission of Entry Tax on Yarn for Dyeing Job Work Miscellaneous ET
3 22 Jan 15 Remission of Entry TAX on Yarn for Weaving jobwork Miscellaneous ET
4 21 Jan 15 Regarding Exemption of tax u-s 5-2-a on Technical grade urea and soap hand made manufactured with use of motor up to 3 Hp Rate of TAX Vat
5 03 Dec 14 Order specifying all taxable goods and electronic system for form 402_403_405 Enforcement – Checkpost Vat
6 15 Oct 14 Amendment_in_Rule_19,37_&_44 Rules Vat
7 14 Oct 14 Resolution for Remmission of Intrest & Penalty in case of civil contracts Miscellaneous Vat
8 14 Oct 14 Amendment in Rule 28 for civil works contracts Rules Vat
9 23 Sep 14 Regarding deletion of entry-69 of the notification us 5(2) pertaining to LPG for domestic use Miscellaneous Vat
10 23 Sep 14 Regarding 1% Reduction in ITC under section 11(6) Miscellaneous Vat
11 25 Aug 14 Notification regarding Reorganization of Commercial Tax Department Miscellaneous OTHER
12 31 Jul 14 Notifying new checkpost at Ambaji and Zalod Enforcement – Checkpost
13 02 Nov 13 Rate of tax Exemption on rubber ballons
14 11 Oct 13 Miscellaneous Regarding Refund under Textile Policy -2012
15 08 Oct 13 Rules Regarding Notification amending Lumpsum Rule-28C for Hotel-Restaurants

4. Circulars

S No Date Number Heading
1 28 Jan 15 Online Forms Extension for filling Audit Report & Annual Return
2 28 Jan 15 Miscellaneous Extension in Time limit for application under works contract scheme
3 13 Jan 15 Miscellaneous Timelimit extention for application under works contract scheme
4 20 Dec 14 Enforcement – Checkpost Implimentation of revised e-permit order and circular dated 20 Dec 2014 shall come into effect from 22 Dec 2014
5 20 Dec 14 Miscellaneous Time limit for application for civil works contract scheme
6 12 Dec 14 Enforcement – Checkpost Circular for specified goods and electronic system for form 402 403 405 revised
7 03 Dec 14 Enforcement – Checkpost Circular for specified goods and electronic system for form 402, 403 and 405
8 18 Nov 14 Rate of TAX Regarding works contractor scheme 2014
9 27 Oct 14 Miscellaneous Amendment in Rules for online filling of returns,Audit report
10 27 Oct 14 Assessment / Audit Extention in time limit for annual return
11 21 Oct 14 Miscellaneous Extention for Audit Report for the year 2013-14
12 15 Oct 14 Return and Challan Regarding Extension in time limit for submission of manual quarterly returns for the tax period ending on 30 09 2014
13 30 Jul 14 Return and Challan Regarding Extension of Time limit for submitting monthly,quarterly manually returns for tax period of june 2014
14 15 Jul 14 Assessment / Audit Under Section 63 Audit Report
15 31 Jan 14 Miscellaneous Disqualifying Shri Maheshchandra V Parmar CTP U/S 81(2)

5. Forms

S No Number Heading
1 Form 101 Application For VAT Registration
2 Form 101A Details of Additional Places of Business
3 Form 101B Address of Branches and Godowns outside Gujarat
4 Form 101C Specimen signature of Authorized person
5 Form 101D Details of Partners / Directors
6 Form 101E Addition information of Business
7 Form 102 Certification of VAT Registration
8 Form 103 Application for Cancellation of Registration
9 Form 104 Notice for Suspension / Cancellation of Registration
10 Form 105 Security under section 28
11 Form 106 Declaration/Revised declaration regarding manager of business
12 Form 107 Declaration/Revised declaration regarding bank accounts
13 Form 108 Statement of goods held in stock (on 31/03/2006)
14 Form 201 Monthly return
15 Form 201A List of Sales
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