Vidhi Codex

The Gujarat Value Added Tax Act, 2003

The Gujarat Value Added Tax Act, 2003

Tax200347 of 96 sections available12 chapters

The Gujarat Value Added Tax Act, 2003, establishes the legal framework for the levy and collection of value-added tax (VAT) on the sale of goods within the state of Gujarat. It defines who qualifies as a "dealer," sets the thresholds for tax liability, and outlines the mechanisms for tax credits, registration, and recovery. The Act is designed to streamline tax administration, prevent tax evasion, and ensure that the state government can effectively collect revenue from commercial transactions. For the ordinary citizen, it clarifies the obligations of businesses to collect and remit taxes, ensuring transparency in commercial dealings and providing a structured process for tax compliance and dispute resolution.

Start reading →Read full ActSections

Chapter I PRELIMINARY →

  1. 1Short title, extent and commencement
  2. 2Definitions

Chapter II INCIDENCE AND LEVY OF TAX →

  1. 3Incidence of tax
  2. 4Certain sales and purchases not liable to tax
  3. 5Exemptions
  4. 6Deleted] Deleted.
  5. 7Levy of tax on turnover of sale and rates of tax
  6. 7APower to assign HSN Code to goods
  7. 8Adjustments in tax
  8. 10Deleted] Deleted.
  9. 11Tax credit
  10. 13Net amount of Value Added Tax
  11. 15Deleted] Deleted.

Chapter III COMMERCIAL TAX AUTHORITIES AND TRIBUNAL →

  1. 16Commercial tax authorities and jurisdiction

Chapter IV REGISTRATION →

  1. 22Voluntary registration
  2. 24Deleted] Deleted.
  3. 27APlease provide the pages from the document containing Section 27 for transcription.

Chapter V RETURNS, PAYMENT OF TAX, ASSESSMENT, RECOVERY OF TAX AND REFUND →

  1. 30Section 29 is not included in the provided text.
  2. 37Only the entry for Section 36 is listed in the Table of Contents.
  3. 38Interest on refund
  4. 39Power to withhold refund in certain cases
  5. 40Refund of tax for certain categories
  6. 41Remission of tax, penalty or interest
  7. 42Payment and recovery of tax and interest on delayed payment
  8. 43Continuation of certain recovery proceedings
  9. 44Special mode of recovery

Chapter VI LIABILITY TO PAY TAX IN CERTAIN CASES →

  1. 51The document only includes pages 1 through 11, ending at Section 11.
  2. 53Section 53

Chapter VII ACCOUNTS AND RECORDS →

  1. 62The provided text includes the Table of Contents entry on page [vi], but the document's content ends at Section 11.
  2. 63The document excerpt ends at page 12, whereas Section 62A appears in the Table of Contents on page [vi] as being located on page 44.

Chapter VIII LIABILITY TO PRODUCE ACCOUNTS AND SUPPLY OF INFORMATION →

  1. 65Dealer to declare the name of manager of business
  2. 66AThe document does not contain the text for Section 66, and therefore it cannot be transcribed from the provided source.
  3. 68Therefore, it is not possible to transcribe Section 67 from the provided source.
  4. 69Transit pass for transit of goods by road through the State
  5. 70Furnishing of information by owners of cold storage, warehouses, godowns, etc
  6. 70AFurnishing of information by others

Chapter IX APPEAL, REVISION, REFERENCE AND RECTIFICATION →

  1. 80Determination of disputed questions

Chapter X PROCEEDINGS →

  1. 82Power of Commissioner and other authorities to take evidence on oath, etc
  2. 84A84A

Chapter XI OFFENCES AND PENALTIES →

  1. 86Offences by companies, etc
  2. 88Section 88

Chapter XII MISCELLANEOUS →

  1. 95The provided text terminates at Section 11.
  2. 96Levy of fees
  3. 97Publication of information regarding dealers and other persons in public interest
  4. 98Power to make rules
  5. 99Power to remove difficulties
  6. 100Repeal and savings

Some statutory text is still being prepared for this language version.

PDF: pending for this language.