Section 3 in Gujarat Tax on Entry of Specified Goods into Local Areas Rules, 2001
3. Payment of tax.
- Every importer, -(a)Who is not a registered dealer shall, within two days of entry of specified goods into local area, pay into a Government Treasury the tax payable under the Act;(b)who is a registered dealer shall, within a period of one month and three days immediately succeeding the month for which return is required to be furnished, pay into a Government Treasury, the tax due and payable under the Act;(c)[ Notwithstanding anything contained in this rule, for the goods specified under entry at serial number 12 in the Schedule appended to the Government Notification, Finance Department No. (GHN-20) GEA-2008/(S.3) (3)-TH, DATED THE 1ST April, 2008, brought into local area, an electronic operator referred to in clause (d) of rule 2 only shall be liable to pay tax. Such electronic operator shall, within two days of entry of specified goods into local area, pay into a Government Treasury, the tax due and payable under the Act, : [Inserted by Notification No. (GHN-19) GER-2016-S. 20(4)/Th, dated 1.4.2016.]Provided that such electronic operator shall not require to pay tax on each entry of specified goods if he deposits an amount equivalent to estimated amount of tax payable for the period prescribed under clause (c) of sub rule (2) of rule 6 into the Government Treasury by chalan in Form 1. Such electronic operator shall start making payment of tax as soon as the aggregate amount of tax payable during such period equals the amount of deposit. The electronic operator may, in his return to be furnished in accordance with section 7, adjust the amount so deposited against his liability to pay tax or penalty payable under the Act.]
