Amendments in VAT Rules for furnishing E-Return & time limit for submission of Tax paid Challan

[By Kirit Rana (Sr.Manager-VAT), VNCA]

The Government of Gujarat has vide Notification No. (GHN-39) VAR-2010(287)/TH dtd. 24-9-2010 amended Rule 19 of Gujarat Value Added Tax Rules, 2006 for E-Filing of VAT & CST Returns alongwith the information in Form 201A, 201B, 201C, Appendix I & II. The E-Returns have to be uploaded on the Department’s web-site within thirty days from the end of the month/quarter. It is also notified that the Registered Dealer who has submitted the E-Return, shall not be required to furnish the hard copy of such return and information with the VAT Department.

This Notification for E-Filing of VAT & CST Returns is applicable to the following categories of Registered Dealers:

1. Whose taxable turnover in the previous year or during the year has exceeded rupees fifty lacs,

2. Who makes zero rated sales under section 5A,

3. Who imports the goods into or exports the goods out of the territory of India,

4. Who being an eligible unit has obtained a certificate of entitlement under rule 18A,

5. Who is a developer or a co-developer of Special Economic Zone,

6. Who is a unit carrying on its business in the processing area or in the demarcated area of Special Economic Zone,

7. Who is registered under the provisions of the Central Sales Tax Act, 1956 and

8. Who deals in the commodities mentioned as under:

“Timber, Ceramic Tiles, Dcrap of iron and steel, Tobacco and tobacco products (Excluding unmanufactured tobacco), Major Minerals as may be specified by the Commissioner