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        Gujarat_Value_Added_Tax_Act_2003 Section / Rule Number   Content Act / Rule Name CHAPTER-I PRELIMINARY CHAPTER-II INCIDENCE AND LEVY OF TAX CHAPTER-III COMMERCIAL TAX AUTHORITIES AND TRIBUNAL CHAPTER-IV REGISTRATION CHAPTER-V RETURNS, PAYMENT OF TAX, ASSESSMENT, RECOVERY OF TAX AND REFUND CHAPTER-VI LIABILITY TO PAY TAX IN CERTAIN CASES CHAPTER-VIA DEDUCTION AT SOURCE CHAPTER-VII ACCOUNTS AND RECORDS CHAPTER-VIII LIABILITY TO PRODUCE ACCOUNTS AND SUPPLY OF INFORMATION CHAPTER-IX APPEAL, REVISION, REFERENCE AND RECTIFICATION CHAPTER-X PROCEEDINGS CHAPTER-XI OFFENCES AND PENALTIES CHAPTER-XII MISCELLANEOUS SCHEDULE-I SCHEDULE-II SCHEDULE-III

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