THE GUJARAT STATE TAX ON PROFESSIONS TRADERS,
CALLINGS AND EMPLOYMENTS RULES, 1976
INDEX
CHAPTER-I
PRELIMINARY
1. SHORT TITLE AND
COMMENCEMENT
2. DEFINITIONS
CHAPTER-II
REGISTRATION AND
ENROLMENT
3. GRANT OF
CERTIFICATE OF REGISTRATION
4. GRANT OF
CERTIFICATE OF ENROLMENT
4A DECLARATION UNDER
SECTION-4
5. AMENDMENT OF
CERTIFICATE OR REGISTRATION
6. AMENDMENT OF
CERTIFICATE OF ENROLMENT DEEMED REGISTRATIONORENROLMENT
7. CANCELLATION OF
CERTIFICATE
9. ISSUE OF DUPLICATE
COPY OF CERTIFICATE
CHAPTER III
RETURNS, NOTICES AND
PAYMENT OF TAX
10.
COMMISSIONER TO
GIVE A PUBLIC NOTICE
11. RETURN
11A. ANNUAL RETURN IN
CASE OFAN EMPLOYER WHERE NUMBER OF EMPLOYEE
12. NOTICE UNDER SEES.
5 (6), 6(3) AND 7
15. NOTICE OF DEMAND
UNDER SECETC
16. PAYMENT OF TAX BY
EMPLOYERS.
17. DEDUCTION OF TAX
AMOUNT FROM THE SALARY OR WAGES OF EMPLOYEES.
Rules Page
18. LIABILITY FOR
DEFAULT IN DEDUCTING OR PAYING TAX IN RESPECT OF SALARY OR WAGES.
19. EMPLOYER TO KEEP
ACCOUNT OF DEDUCTION OF TAX FROM SALARY OF THE EMPLOYEES
20. PAYMENT OF TAX BY
PERSONS OTHER THAN EMPLOYERS.
21. NOTICE FOR FAILURE
TO ENROL FOR, FAILURE TO PAY TAX ETC.
21A. COLLECTION OF TAX
BY COLLECTING AGENT -DELETED W.E.F 1-4-08
21B. DUTIES AND
FUNCTIONS OF COLLECTING AGENT -DELETED W.E.F 1-4-08
21C. APPOINTMENT OF
OFFICER AND EMPLOYEES BY COLLECTING AGENT -DELETED
21D SUBMISSION OF
ACCOUNTS BY COLLECTING AGENT -DELETED W.E.F 1-4-08
CHAPTER IV
SHILLING OF PLACE OF
WORK
CHAPTER V
APPEAL AND REVISION
ETC.
24. RECTIFICATION
25. REFUND OF TAX
CHAPTER VI
MISCELLANEOUS
27. GRANT OF COPIES.
27A. FREE SUPPLY OF
CERTIFIED COPIES OF CERTAIN ORDERS
28. FEES ON
APPLICATIONS AND MEMORANDUM OF APPEAL.
29. PAYMENT OF FEES