Gujarat Sales Tax Rules, 1970



w w w . L a w y e r S e r v i c e s . i n

Section
Section Title
  INTRODUCTION
  1 Short Title View Judgments
  2 Definitions View Judgments
  3 Processes Not Included in "Manufacture View Judgments
  4 Goods Returned to a Dealer View Judgments
  5 Sub-Ordination of Officers View Judgments
  6 Qualification Of Members Of Tribunal And Terms Of Office View Judgments
  6A Qualifications Of Members Of Settlement Commission, Etc View Judgments
  7 Application For Registration Of Dealer Liable To Pay Tax Under The Act View Judgments
  8 Application Of Voluntary Registration View Judgments
  8A Furnishing Of Security View Judgments
  9 Grant Of Or Endorsement On Certificate Of Registration View Judgments
  10 Exhibition Of Certificate Of Registration View Judgments
  11 Cancellation Of Certificate Of Registration Or Endorsement Thereon View Judgments
  11A Application For Fresh Registration View Judgments
  11AB Publication Of Details Of Cancellation Of Registration Of Certificates View Judgments
  12 Application For Licence, Recognition Or Permit View Judgments
  13 Application For Substitution Of Licence And The Period Of Expiry Of Authorisation Deemed As Licence View Judgments
  14 Further Requirements For Grant Of A Licence View Judgments
  15 Grant Of Licence, Recognition Or Permit View Judgments
  16 Submission Of Specimens Of Signature View Judgments
  17 Nomination Of Persons By Licensed Dealers, Etc View Judgments
  18 Maintenance Of Certain Registers By Licensed Dealers And Commission Agents Holding Permits View Judgments
  19 Surrender Of Licence, Etc. Or Suspension Or Cancellation Thereof View Judgments
  20 Declaration Under Section 60 View Judgments
  21 Information Under Section 38 View Judgments
  21A Amendment In The Certificate Of Registration On Changing The Place Of Business View Judgments
  21B Declaration Under Section 60a Of The Gujarat Sales Tax Act, 1969 View Judgments
  22 Additional Copies Of Certificate Of Registration, Etc View Judgments
  23 Production Of Certificate Of Registration, Etc View Judgments
  24 Form Of Certificate Under Sections 4, 12, 13, 19A, 19B And 49 View Judgments
  24A Authority From Which the Forms Prescribed Under the Rule 24 View Judgments
  24B Conditions To Be Fulfilled For Obtaining From The Registering Authority Books Containing Forms Prescribed Under Rule 24 View Judgments
  25 Submission Of Returns And Declarations View Judgments
  26 Special Provisions For Return And Declaration In Certain Cases View Judgments
  27 Consolidated Returns View Judgments
  27A Accompaniment Of Challan To Return Or Declaration View Judgments
  28 Form Of Service Of Notice Under Sub-Section (2) Of Section 40 View Judgments
  29 Returns Or Declaration By Dealers Having No Fixed Or Regular Place Of Business In The State View Judgments
  30 Exemption From Furnishing Of Returns Or Declarations View Judgments
  31 Time For Payment View Judgments
  32 Method Of Payment View Judgments
  32A Deduction At Source View Judgments
  33 Notice For Payment Of Tax View Judgments
  33A Application For Permission To Pay Composition In Lieu Of Tax View Judgments
  33B Application For Permission To Pay Composition Under Section 55B View Judgments
  33C Composition In Lieu Of Tax On Sale Of Lottery Tickets View Judgments
  34 Notice Under Sub-Section (3) Of Section 41 View Judgments
  35 Notice Under Sub-Sections (5) And (6) Of Section 41 View Judgments
  36 Notice Under Sections 44, 45 Or 46 View Judgments
  36A Form Of Application To Be Made By A Dealer Under Section 44A View Judgments
  37 Order Of Assessment View Judgments
  37A Conditions Subject To Which Commissioner May Grant Extension View Judgments
  37B Conditions Subject To Which Commissioner May Allow Deemed Assessment Under The Third Proviso To Sub-Section (3) Of Section 41 View Judgments
  38 Omitted View Judgments
  39 Supply Of Copy Of Order Of Assessment View Judgments
  39A Form of communication of draft order under sub-section (1) or (2) of section 46A and manner of service of such order on a dealer View Judgments
  40 Assessment Case Record View Judgments
  41 Draw Back, Set-Off Or Refund Of Tax On The Goods Purchased By A Licensed Dealer Against Form 17B And Held By Him In Stock As On 31st March, 1992 View Judgments
  41A Drawback, Set-Off Or Refund Of Tax For The Goods Held By A Licensed Dealer In Stock On The Appointed Day View Judgments
  42 Drawback, Set-Off, Or Refund Of Tax For The Goods Purchased By A Manufacturer View Judgments
  42A Omitted View Judgments
  42B Omitted View Judgments
  42C Omitted View Judgments
  42D Drawback, Set-Off Or Refund Of Tax For Goods Purchased By A Specified Manufacturer Commissioning A New Small Scale Industry View Judgments
  42E Drawback, Set-Off Or Refund Of Purchase Tax Under Section 15B View Judgments
  42F Drawback, Set-Off Or Refund Of The Tax Paid In Respect Of The Goods Described In Entry At Sl. No. 5 Of Schedule II, Part A Of The Act, Held In Stock As On 7-6-1992 View Judgments
  42G Drawback, Set Off Or Refund Of The Tax Paid By A Manufacturer Of The Goods Described In Entry 5 Of Schedule II, Part A Of The Act View Judgments
  43 Drawback, Set-Oft Or Refund Of General Sales Tax For The Goods Purchased By A Licensed Dealer On Or After The Appointed Day View Judgments
  44 Drawback, Set-Off Or Refund Of Tax For The Purchases Of Goods Sold In The Course Of Inter-State Trade Or Commerce, Or Of Export Out Of The Territory Of India Or Transported To A Place Outside The State Of Gujarat View Judgments
  44A Drawback, Set-Off Or Refund Of Tax For The Purchases Of Goods, By A Licensed Dealer Under Section 12(1)(AA) Or Section 12(2)(AA) And Sold In The Course Of The Inter-State Trade Or Commerce View Judgments
  45 Refund Of Tax For The Purchase Of Declared Goods Sold In The Course Of Inter-State Trade Or Commerce View Judgments
  46 Drawback, Set-Off Etc., To A Successor Or A Transferee View Judgments
  47 General Conditions For Grant Of Drawback, Set-Off Or Refund View Judgments
  47A Computation Of Additional Tax Under Section 4a For The Purpose Of Drawback, Set-Off And Refund View Judgments
  48 Further Conditions In Respect Of Adjustment Of Drawback, Set-Off Etc., In Certain Circumstances View Judgments
  49 Remission Of Tax In Cases Of Loss Due To Calamities, Etc View Judgments
  50 Reduction Of Sale Price For Levy Of Tax View Judgments
  50A Reduction Of Sale Price For Levy Of Turnover Tax View Judgments
  51 Order Sanctioning Refund View Judgments
  52 Refund According To Revised Returns Or Declaration View Judgments
  52A Adjustment Of Excess Payment Of Tax, In A Quarter Of The Same Year View Judgments
  53 Refund Payment Order View Judgments
  54 Refund Adjustment Order View Judgments
  55 Cancellation Of Refund Adjustment Order View Judgments
  56 Order Sanctioning Interest On Delayed Refunds View Judgments
  57 Interest Payment Order View Judgments
  58 Particulars To Be Specified In Bill Or Cash Memorandum View Judgments
  59 Period For Preservation Of Accounts Books, Etc View Judgments
  60 Notice For Production Of Accounts, Documents, Etc View Judgments
  61 Notice Of Inspection View Judgments
  62 Retention Of Books Of Accounts, Registers And Documents Seized View Judgments
  62A Declaration Under Sub-Section (3) Of Section 59A View Judgments
  62AA Procedure For Transit Pass View Judgments
  62AAA Declaration Under Section 59AAA View Judgments
  62B Omitted View Judgments
  63 Submission Of Appeal Or Application For Revision View Judgments
  64 Furnishing Of Security View Judgments
  65 Summary Rejections View Judgments
  66 Hearing View Judgments
  67 Notice To Person Likely To Be Affected Adversely View Judgments
  68 Supply Of Copy Of Order To The Appellant Or Applicant And To The Officer Concerned View Judgments
  69 Notice For Rectification Of Mistake View Judgments
  70 Fees View Judgments
  71 Qualifications Of Sales Tax Practitioners View Judgments
  72 Forms Of Authority Under Section 83 View Judgments
  73 Authority Of Agent To Continue View Judgments
  74 Notices View Judgments
  75 Application For Copies Of Documents View Judgments
  76 Order Accepting Composition Money View Judgments
  77 Manner Of Grant Of Exemption View Judgments
  78 Offence And Penalty For Breach Of Rules View Judgments