Amendments underway to the Gujarat State Tax on Professions, Trades, Callings and Employment Rules; introduces online portal to facilitate registrations, return and payments under the Act
With a view to further amend the Gujarat State Tax on Professions, Trades, Callings and Employment Rules, 1976 (“ Principal Rules”), Government of Gujarat has issued the Gujarat State Tax on Professions, Trades, Callings and Employment (Amendment) Rules, 2022 ( “Amended Rules”) which will gain effect from the date of publication in the Official Gazette.
Key Highlights:
1. Under the amended rules, the application or revised application for registration, making payments and filing of return with the State of Gujarat are required to be done electronically on the online portal www.commercialtax.gujarat.gov.in including ifp.gujarat.gov.in . Further, the Certificate of Registration will also be made available to the applicant through the online portal.
2. The application for enrolment along with the additional information or evidence, if any, must be furnished electronically on the www.commercialtax.gujarat.gov.in portal by the applicant.
Note: Further, the Certificate of Enrolment will be made available to the applicant on the portal itself.
3. With respect to the amendment of certificate of registration, a proviso has been added which states that for the holders of the certificate of registration who have been granted the certificate electronically through the portal are required to furnish the application for amendment of such certificate electronically on the above stated Portal. Further, the amended Certificate will be made available to him on the Portal.
4. With respect to the amendment of certificate of enrolment, a proviso has been added which states that the application for the amendment of the certificate of enrolment must be furnished electronically by the enrolled person, who has been granted such certificate electronically through the portal. Further, such amended certificate will be made available on the Portal.
5. Every person enrolled under the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 Act up to 23rd May 2022, other the ones who have obtained enrolment through the Portal and for whom the designated Authority is the State Government, must furnish the details of the enrolment in Form 3A along with the copy of Certificate of Enrolment, electronically on the portal.
Note: The Notification is not yet uploaded in the Official Gujarat Gazette website as confirmed by the Finance Department. We will update our Komrisk content as and when it is notified in the Gujarat Gazette
For a detailed read, please refer to the Notification attached
Source: Government of Gujarat
