Dated the 21" January, 2008.
No. (GHN-03).VAR-2008! (15) TH ;- WHEREAS the GovCtnlllent of Gujarat is
satisfied that circurJs!allces exist which lender it necessary to take inunediate
action to make rule; and to dispense ~ith the previouS"publication thereof wider
the proviso to sub-section (4) of section 98 of the Gujarat Value:Added Tax Act,
200l (Guj. I of2005);
. NOW, THERI!.FOI~,in exerciseof the powersconferredby sechon 98 of the .
Gu.;aratValueAdd,:cITax Act, 2003(Gui. t 0(2005), the Govmunent of Gujlllat
herebya:akes the f~llowingrules fnrtl:e:'to amendthe GujaratValueAdded Tax
I. These rules :nay be called me Gujar<itValoe Added Tax (Amend:nent)
2. In the Gujm.t Value AddedTax Rules.2006, in ruJc44, in sub-rule(2), in
the proVoso,for the figures, leners and word "31" December, 2007., the
figures, letters andword"31st March.2008"shall be substituted.
Byorder and in tbe name oithe Governor of Gujarat, M.A, Bhatt
Additional Secretary to Go\'emmenl.