Enforcement - Checkpost - Gujarat VAT

[Emco Ltd.]

Dear Sir,

With reference to New Notification issued on dated 13.12.2014 effective from 15.12.2014 in regards to Unique Identification Code in Form No. 402,403 and 405.

My query is as under.

As per Notification found that every movement of taxable goods as defined by section 2(29) of the Act from to and through the state, shall be accompanied by electronically generated Form 402 and Form 403 and Form 405 as specified in Rules 51 and 52 of the Gujarat Value Added Tax Rules 2006 respectively.

If we want to dispatched the Goods in Gujarat from Vadodara to Ankleshwar under which there is no Gujarat check post found. Then Form No. 402 is required be issued in the Gujarat State sales or otherwise ? with reference to New Notification.

Kindly advise in the matter.

Regards

Emco Limited

Amit Parmar

[MUKUND THAKKAR]

Dear Amit,

if you are cleared goods with in state need not to issue form no 402. it is applicable in case of you are dispatch goods in SEZ in such case 402 is require as per GVAT.

AI Summary

Electronic movement forms for taxable goods: intra state dispatches generally need not use Form 402 unless consigning to SEZ. The 13.12.2014 notification mandates electronically generated Forms 402, 403 and 405 with a Unique Identification Code for movements of taxable goods under the Gujarat VAT Rules. For intra state dispatches cleared within Gujarat, Form 402 is not required; however, Form 402 is necessary for dispatches to SEZs.