The Gujarat Value Added Tax Act, 2003
Chapter IV REGISTRATION
Tax200347 of 96 sections available12 chapters
Chapter IV REGISTRATION
22. Voluntary registration
Statutory text
23.
Chapter IV REGISTRATION
24. Deleted] Deleted.
Statutory text
Non-transferability of registration
Chapter IV REGISTRATION
27A. Please provide the pages from the document containing Section 27 for transcription.
Statutory text
Dealers deemed to be deregistered Dealers deemed to be deregistered.—(1) Notwithstanding anything contained in this Act, if a registered dealer has not furnished returns in respect of any tax period, for a continuous period of one year, such dealer shall be deemed to have been deregistered with effect from the date of expiry of such period.
- (2) The Commissioner shall, after giving the dealer an opportunity of being heard, pass an order of such deemed deregistration.
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