Gujarat Sales Tax (Second Amendment) Rules, 1981

S Gujarat 2025

Company : Sol Infotech Pvt. Ltd. Website : www.courtkutchehry.com Gujarat Sales Tax (Second Amendment) Rules, 1981 [09 August 1981] CONTENTS 1. Xxx 2 . In The Gujarat Sales Tax Rules, 1970, For The Existing Form 45A, The Following Form Shall Be Substituted, Namely Gujarat Sales Tax (Second Amendment) Rules, 1981 [09 August 1981] WHEREAS the Government of Gujarat is satisfied that circumstances exist which render it necessary to take immediate action to amend the Gujarat Sales Tax Rules, 1970, and to dispense with the previous publication thereof; NOW, THEREFORE, in exercise of the powers conferred by section 86 read with section 59A of the Gujarat Sales Tax Act, 1969 (Guj. 1 of 1970), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Sales Tax Rules, 1970, namely :- 1. Xxx :- These rules may be called the Gujarat Sales Tax (Second Amendment) Rules, 1981. 2. In The Gujarat Sales Tax Rules, 1970, For The Existing Form 45A, The Following Form Shall Be Substituted, Namely :- FORM 45A (See rule 62A) Declaration under sub-section (3) of section 59A of the Gujarat Sales Tax Act, 1969. Place ............. Date ............. To The officer in-charge of the check post or barrier, 1(a) Name and complete address of the consignor ............................ (b) A certificate of registration number of the consignor (i) Under the State Sales Tax Act, (ii) Under the Central Sales Tax Act, 2(a) Name and complete address of consignee (b) A certificate of registration number of the consignee (if available) .................... (i) Under the State Sales Tax Act, 1969, (ii) Under the Central Sales Tax Act, 3 Place including the name of district from which goods are despatched. 4 Destination (including the name of district) 5 Description of goods ........................... 6 Quantity and/or weight of goods .................. 7 Value of goods .................................. 8 Consignors invoice number and date ............. 9 Signature and designation of signatory .......... 10(a) Name and full address of the carrier (transport company or owner of the vehicle) (b) Details of the vehicle with its number under the Motor Vehicles Act, 1939, ............ (c) Name and address of the driver of the vehicle ....................................... (d) Name and address of the person (if any) in-charge of the goods ......................... Columns (c) and (d) will be filled in by the Check Post Officer after verifying the facts. (e) Signature of the driver ........................ In case a copy of transport receipt showing all above facts is given then the Check Post Officer should not insist upon details of columns 10(a) and (b). TO BE COMPLETED IN THE OFFICE OF THE CHECK POST 1 Time of arrival of the vehicle, boat or animal at the check post. 2 Time of departure of the vehicle, boat or animal from the check post. 3 Reasons for abnormal stoppage of the vehicle, boat or animal at the check post. Date : Signature .............. Designation ..................................... "

Act Metadata
  • Title: Gujarat Sales Tax (Second Amendment) Rules, 1981
  • Type: S
  • Subtype: Gujarat
  • Act ID: 17358
  • Digitised on: 13 Aug 2025