Section 14 in The Gujarat Value Added Tax Act, 2003
14. Option for payment of lumpsum tax in lieu of tax on Sales.
(1)(a)Notwithstanding anything contained in this Act, the Commissioner may, in such circumstances and subject to such conditions as may be prescribed, permit any dealer, [whose total turnover has not exceeded [seventy-five lakhs] [These words were substituted for the words 'who is not engaged in the activity of manufacture and whose total taxable turnover has not exceeded rupees twenty five lakhs' by Gujarat Act, 6 of 2006, Section 12(a) (i),] ]in the previous year, to pay lump sum tax in lieu of the amount of tax payable under section 7 of this Act.[Provided that the Commissioner shall not grant permission to pay lump sum tax under sub-section (1) to a dealer who,-(i)sells the goods in the course of inter-State trade and commerce or exports goods out of the territory of India,(ii)[has purchased in the previous year or] purchases the goods in the course of inter-State trade and commerce or [has imported in the previous year or] [Inserted by Gujarat Act No. 9 of 2008 Section 7(a)(l)(2) w.e.f 1-4-08] imports goods from a place out of the territory of India,(iii)dispatches the goods to his branch or his consigning agent outside the State or [has received in the previous year or] [Inserted by Gujarat Act No. 9 of 2008 Section 7(a)(l)(2) w.e.f 1-4-08] receives the goods from his branch situated outside the State or from consigning agent outside the State.(iv)[was engaged in the previous year or] [Inserted by Gujarat Act No. 9 of 2008 Section 7(a)(l)(2) w.e.f 1-4-08] engaged in the activity of the manufacture other than such activity other such activity as State Government may, by order in writing specify,(v)effects the sales or purchases through the commission agent,(vi)[has effected in the previous year or] [Inserted by Gujarat Act No. 9 of 2008 Section 7(a)(l)(2) w.e.f 1-4-08] effects the sales falling under sub-clause (b) or (d) of clause (23) of section 2, or(vii)[ purchases goods from or sells goods to, dealer who has been granted permission to pay lump sum tax under this section;] [In sub-section (1) of section 14 in clause (a) in the proviso, clause (vii) deleted and in sub-section (1) in clause (b) substituted for the words, brackets and figures clause (i) to (vii) by Gujarat Act No. 25 of 2006 section 5 w.e.f 10-5-2006] - deleted.Explanation. - For the purpose of permission under this clause, for the year commencing on the 1st April, 2006 and ending on the 31st March, 2007, the total taxable turnover shall be calculated with reference to the Gujarat Sales Tax Act, 1969. (Gujaratl of 1970.)] [These proviso and its explanation were added by Gujarat Act, 6 of 2006 Section 12(1)(a) (ii).](b)[ The permission granted under this clause (a) shall remain valid so long as the total turnover of the registered dealer does not exceed rupees [seventy-five lakhs] [Clause (b) was substituted by Gujarat Act, 6 of 2006, Section 12(1) (b)] or the registered dealer does not undertake any of the activities mentioned in [clauses (i) to (vi)] [In sub-section (1) of section 14 in clause (a) in the proviso, clause (vii) deleted and in sub-section (1) in clause (b) substituted for the words, brackets and figures clause (i) to (vii) by Gujarat Act No. 25 of 2006 sectoin 5 w.e.f 10-5-2006.] of the proviso to clause(a). In case where total turnover of a registered dealer exceeds rupees [seventy-five lakhs] [Substituted 'fifty lakhs' by Gujarat Act No. 9 of 2013, dated 30.3.2013.] or the registered dealer undertakes any of the aforesaid activities during the course of the year, he shall be liable to pay tax under sections 7 and 9 for such tax period as may be prescribed for this purpose.](2)The State Government may, fix the rate of lump sum tax [by notification in the Official Gazettes] [by Notification No (GHN-20) VAT 2006/ Section 14 (2)(1) the dated 31-3-06 Rate 0.5%.].(3)A dealer who is permitted under sub-section (1) to pay lump sum tax shall not,-(a)be entitled to claim tax credit in respect of tax paid by him on his purchases,(b)charge any tax under this Act in his sales bill or sales invoice in respect of the sales on which lump sum tax is payable; and(c)issue tax invoice to any dealer who has purchased the goods from him.(4)[ A dealer who is permitted under sub-section (1) to pay lump sum tax shall be liable to pay purchase [tax leviable under sub section (1) (3)(4) and (6) of section 9,] [Sub-section (4) and Explanation thereunder were substituted by Gujarat Act, 6 of 2006, Section 12(2)] in addition to the lump sum tax under this section.]
