2. Definitions.- In these rules, unless the context otherwise requires, -

(a) 'Act' means the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005);

(b) "authorized person" means a person authorized under section 81 to appear on behalf of a dealer or a person who is required to attend before any authority under the Act;

(c) "chief place of business" means in relation to a dealer in any area within the jurisdiction of a Commercial Tax Officer, the place of business mentioned as his chief place of business in the certificate of registration granted under section 21 or 22 or deemed to have been granted under section 23;

(d) ‘‘earlier rules’’ means the Gujarat Sales Tax Rules, 1970, the Bombay Sales of Motor Spirit Taxation Rules, 1958 or the Gujarat Purchase Tax on Sugarcane Rules, 1999;

(e) "form" means form appended to these rules;

(f) "Government Treasury" means,

(i) in relation to a dealer registered within the jurisdiction of a Commercial Tax Officer, the District Treasury or, as the case may be, the Sub-Treasury where chief place of the business of the dealer is situated, or

(ii) in relation to a dealer, who carries on the business of buying or selling goods in the State of Gujarat but who has no fixed or regular place of business in the State of Gujarat, the District Treasury of Ahmedabad;

(g)  tax period” for the purpose of return to be furnished by the dealer under the Act shall be ;

(i) a period of calendar month for the monthly return;

(ii) a period of quarter ending on 30th June, 30th September, 31st December and 31st March in a year for the quarterly return; and

(iii) a period of six months ending on 30th September and 31st March in a year for the half return;”\

(h) "Registering authority means",-

(i) in respect of a dealer not being the dealer referred to in sub-clause (ii), the Commercial Tax Officer having jurisdiction over the local area in which chief place of business of the dealer is situated, and

(ii) in respect of a dealer who has no fixed or regular place of business in the State, the Commercial Tax Officer (Nonlocalized dealers);

(i) "Schedule" means the Schedule appended to the Act;

(j) "section" means the section of the Act;

(k) “website” means the website as notified by the Commissioner.

(l) the words and expression used in these rules but not defined hereinabove shall have the same meanings as respectively assigned to then the Act