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Taxation Gujarat Ministry of Finance Gujarat Value Added Tax Act, 2003

Gujarat Value Added Tax (Amendment) Rules, 2025

28-May-2025 | No. (GHN-47)NAR-2025(5IyGST Cell

Government of Gujarat has passed the Gujarat Value Added Tax (Amendment) Rules, 2025, amending the provisions of Gujarat Value Added Tax Rules, 2006, effective from 01st May, 2025.

Highlights of the Amendment:

- An insertion has been made under Rule 19(2)(i) of the Gujarat Value Added Tax Rules, 2006, whereby a proviso has been added stating that a registered dealer shall not be permitted to furnish a return for a tax period if any return for previous tax periods remains unfurnished. Furthermore, where a dealer is required to file returns under sub-rule (5), such returns must be furnished before filing under this rule. However, the Government may, by notification and subject to such conditions and restrictions as may be specified therein, allow such dealer or a class of dealers to furnish returns even if returns for one or more previous tax periods, including those under sub-rule (5), have not been submitted.

- Substitution of Rule 5 under Gujarat Value Added Tax Rules, 2006, whereby Every registered dealer who is an importer, manufacturer, or oil marketing company dealing in goods listed at Sr. No. 1, 2, 4, or 5 of Schedule III must file a monthly return in Form 212 along with Form 212A within 30 days of the end of the relevant month. Other dealers dealing in the same goods must file Form 213 within the same timeframe.

For more information, please refer to the specified document.

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