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

Form 402 Not Required for Intra-State Goods Movement in Gujarat, Except for SEZ Dispatches Under VAT Rules Emco Ltd. inquired about the necessity of issuing Form No. 402 for dispatching goods within Gujarat, specifically from Vadodara to Ankleshwar, following a new notification effective from December 15, 2014. The notification mandates that the movement of taxable goods must be accompanied by electronically generated Forms 402, 403, and 405. Mukund Thakkar responded, clarifying that Form No. 402 is not required for goods moved within the state unless they are dispatched to a Special Economic Zone (SEZ), where it becomes necessary under the Gujarat Value Added Tax regulations.