GUJARAT VALUE ADDED TAX ACT, 2003

GUJARAT VALUE ADDED TAX ACT, 2003

S.1 Short title, Extent and Commencement

S.2 Definitions

S.3 Incidence of tax

S.4 Certain sales and purchases not liable to tax

S.5 Exemptions

S.5(a) Zero rated sale

S.6 Taxes payable by a dealer

S.7 Levy of tax on turnover of sales and rates of tax

S.7(a) Power to assign HSN code to goods

S.8 Adjustments in tax

S.9 Levy of Purchase tax

S.10 Rate of tax on packing materials

S.11 Tax credit

S.12 Tax credit for stock on 31st March, 2006

S.13 Net amount of value Added Tax

S.14 Option for Payment of lump sum Tax in lie of tax on Sales

S.14(a) Composition of tax on works contract

S.14(b) Composition of tax on agricultural produce

S.14(c) Composition of tax on turnover of right to use the goods

S.15 Burden of Proof

S.16 Commercial tax authorities and jurisdiction

S.17 Power to transfer proceedings

S.18 Disputes regarding jurisdiction of tax authority

S.19 Tribunal

S.20 Powers of Tribunal and Commissioner

S.21 Registration

S.22 Voluntary Registration

S.23 Deemed registration

S.24 Non transferability of registration

S.25 Continuation of certificate of registration of Dissolved firm

S.26 Amendment of certificate of registration

S.27 Suspension or cancellation of registration

S.28 Security from certain class of dealers

S.29 Returns

S.30 Periodical payment of tax and interest on non-payment of tax

S.31 Collection of Tax only by registered dealer

S.32 Return Scrutiny and provisional assessment

S.33 Self assessment

S.34 Audit assessment

S.34(a) Assessment on basis of fair market price

S.35 Turnover escaping assessment

S.36 Refund of excess payment

S.37 Provisional refund

S.38 Interest on refund

S.39 Power to withhold refund in certain cases

S.40 Refund of tax for certain categories

S.41 Remission of tax, penalty or interest

S.42 Payment and recovery of tax and interest on delayed payment

S.43 Continuation of certain recovery proceedings

S.44 Special mode of recovery

S.45 Provisional attachment

S.46 Special powers of tax authorities for recovery of tax as arrears of land revenue

S.47 Transfer to defraud revenue void

S.48 Tax to be first charge on property

S.49 Applicability of the Act or earlier law to other persons liable to pay tax

S.50 Liability of commission agent and principal

S.51 Liability in case of transfer of business

S.52 Amalgmation of companies

S.53 Liability in case of company in liquidation

S.54 Liability of partners of firm to pay tax

S.55 Liability of guardians trustees etc.

S.56 Liability of courts of Wards etc.

S.57 Special provision regarding liability to pay tax in certain cases

S.58 Liability in other case

S.59 Service of notice in certain circumstances

S.59(a) Definitions

S.59(b) Deduction at source in certain cases

S.60 Invoices

S.61 Credit and debit notes

S.62 Accounts

S.62(a) Automation

S.63 Accounts to be audited in certain cases

S.64 Preservation of records

S.65 Dealer to declare the name of manager of business

S.66 Dealer to declare details of bank accounts

S.66(a) Furnishing of specimen signature

S.67 Production and inspection of accounts and documents and search of premises

S.68 Inspection of goods in transit, etc.

S.69 Transit pass for transit of goods by road through the state

S.70 Furnishing of information by owners of cold storage, warehouses, godowns, etc.

S.70(a) Furnishing of information by others

S.71 Power to collect statistics

S.72 Special powers for reconstitution of records in certain circumstances

S.73 Appeal

S.74 Non-appealable orders

S.75 Revision

S.76 Court-fee on appeal and application for revision

S.77 Application of section 4 and 12 of Limitation Act, 1963

S.78 Appeal to High Court

S.79 Rectification of mistakes

S.80 Determination of disputed questions

S.81 Appearance before any authority in proceedings

S.82 Power of Commissioner and other authorities to take evidence on oath etc.

S.83 Charge of an incumbent of an office

S.84 Extension of period of limitation in certain cases

CH.11 OFFENCES AND PENALTIES

S.85 Offences and penalties

S.86 Offences by companies, etc.

S.87 Cognizance of offences

S.88 Investigation of offences

S.89 Compounding of offences

CH.12 MISCELLANEOUS

CH.90 Indemnity

S.91 Public Servants

S.92 Disclosure of Information By a public Servant

S.93 Assessment Proceedings Etc. not to be invalid on certain grounds

S.94 Bar of Jurisdiction of civil counts

S.95 Disclosure of Information required under section 71

S.96 Levy of fees

S.97 Publication of information regarding dealers and other persons in public Interest

S.98 Power to Make rules

S.99 Power to remove difficulties

S.100 Repeal and savings

Sch.1 FIRST SCHEDULE

Sch.2 SECOND SCHEDULE

Sch.3 THIRD SCHEDULE

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