GUJARAT STATE E-PAYMENT OF STAMP DUTY RULES, 2017

PREAMBLE

In exercise of the powers conferred by clause (k) of section-2 read with section 70 of the Gujarat Stamp Act 1958 (Bom. LX of 1958), the Government of Gujarat hereby makes the following rules to provide for payment of stamp duty by means of e-payment, namely:-

Rule - 1. Short title and commencement.

(1)     These rules may be called the Gujarat State e-Payment of Stamp Duty Rules, 2017.

(2)     They shall come into force from the date of their publication in the Official Gazette.

Rule - 2. Definitions.

(1)     In these rules, unless the context otherwise requires, -

(a)      "Act" means The Gujarat Stamp Act, 1958 (Bom. LX of 1958); in its application to Gujarat State.

(b)      "Chief Controlling Revenue Authority" means an officer appointed by the Government under clause (dd) of section 2 of the Act.

(c)      "CIN" means the 'Challan Identification Number' issued by the Government Cyber Treasury Portal on receipt of payment from the stamp duty payer.

(d)      "Collector" means an officer appointed under clause (f) of section 2 of the Act;

(e)      "Cyber Treasury Portal" (CTP) means State Government portal which handles online collection of state receipt.

(f)       "e-challan" means an electronically generated impression on paper to denote the payment of stamp duty in FORM-I through the process flow as per FORM-II.

(g)      "e-payment" means an e-challan FORM-I consisting of "PDEN" and "CIN", disclosing payment of stamp duty in Cyber Treasury Portal, in the name of one of the parties to the instrument in the prescribed form specified in this behalf.

(h)     "GARVI" means Gujarat Administrative process of Registration, Valuation and Indexing System, used by the Cyber Treasury Portal for receiving and accounting of revenue.

(i)       'TDEN" means a 'Public Data Entry Number' generated through the system of GARVI on receipt of payment of stamp duty.

(j)       "Registering officer" means an officer appointed under section 6 of the Registration Act, 1908;

(k)      "Section" means section of the Gujarat Stamp Act, 1958;

(l)       "Stamp Duty payer" means any person paying stamp duty, for an instrument, to which he is a party;

(m)    "Transaction ID No." means a number generated through the system of GARVI on receipt of payment of stamp duty.

(2)     Words and expressions used but not defined herein shall have the same meanings as are respectively assigned to them in the Act.

Rule - 3. Online payment of stamp duty.

The required stamp duty to be paid shall be deposited online in the Cyber Treasury Portal through GARVI system.

Rule - 4. Mode of obtaining e-challan.

(1)     The Stamp Duty payer shall obtain an e-challan generated by GARVI Portal as specified in Note 1 and 2 of rule, 308(2) of Gujarat Treasury Rules, 2000, by paying the required Stamp Duty to the Cyber Treasury Portal through online.

(2)     An e-challan obtained as above shall only be used in respect of the instruments which are to be registered under the Registration Act, 1908.

(3)     An e-challan containing the PDEN and CIN issued through GARVI system and the reconciled data regarding the amount paid relating to it together shall be treated as sole proof of payment of Stamp Duty.

Explanation- No e-challan of e-payment shall be treated as a valid proof of payment, unless the details of instrument for which it applies, tally overall with the details provided by the payer while making payment.

(4)     The date of generation of the CIN shall be treated as the date of purchase of stamps, for the purpose of these rules and for all other purposes referred to in Act.

(5)     The e-challan generated by the stamp duty payer shall be signed by him in token of its authentication.

(6)     The holder of the e-challan mentioned in sub rule (5) shall get it defaced from the Registering Officer with whom the instrument is to be registered or from the Collector if related with the payment of stamp duty in accordance with relevant provisions of the said Act, within six months from the date of purchase of stamps.

(7)     No e-challan shall be treated as valid for purpose of payment for difference of stamp duty unless it is defaced by the registering officer or any other officer authorized to do so, within a period of six months from the date of purchase of stamps.

(8)     The Registering Officer or the Collector as the case may be, on receiving the e-challan shall verify the amount in figure and words of e-challan deposited in Government account and the description of property/scheduled of property as mentioned in instrument is same as mentioned in the e-challan before deface it and attach the defacement e-challan duly signed by him, to the instrument:

Provided that, as and when the defacement of the e-challan is done automatically by the GARVI system, an endorsement of defacement would be sufficient.

(9)     The e-challan/s should be attached as the first page of the document to be registered.

(10)   The e-challan and the defaced e-challan or endorsement of defacement shall always be treated as the part of instrument and in absence of it, the instrument shall not be treated as duly stamped.

Rule - 5. e-challan not to be treated in certain cases.

Notwithstanding anything contained in these rules, following payments made to Cyber Treasury Portal by e-challan shall not be treated as a receipt of e-payment, for the purpose of these rules:-

(1)     The e-challan of payment made for purchase of physical stamps from the Government Treasuries or from the Stamp Department Gujarat State.

(2)     The e-challan of payment made for purchase of franking codes for vendor machine or user machine.

(3)     The e-challan of payment made for purchase of consolidated stamp duty.

(4)     The e-challan of payment of stamp duty collected against issue of e-stamps.

Rule - 6. Functions of Registering Officers and Collectors.

(1)     The Registering Officer or the Collector receiving any e-challan (self generated) while performing his duties shall verify details of payment of stamp duty contained in the instrument with the details available with the Cyber Treasury Portal.

(2)     The registering officer or the Collector as the case may be, on being satisfied about genuineness of payment shall deface e-challan and annex it to the instrument or if it is already defaced, endorse it along with his signature and designation on it. He shall also ascertain that, the e-challan is annexed or affixed to the instrument.

(3)     The Registering Officer or the Collector coming to the conclusion that, any mischief is being played while verifying of e-challan, he shall immediately report to his superiors and also take the necessary action as per the law.

(4)     After verifying the details, the sub-registrar including creator verifier and approver by the use of his User ID and Password provided by NIC shall disable (lock) the distinguishing PDEN and CIN and Transaction ID of the e-challan with relevant registration number to prevent repeat use of such e-challan.

Rule - 7. Refund.

(1)     The procedure for refund of stamp duty to be adopted by the Collector against e-challan shall be the same as applicable in case of the impressed stamp under the Gujarat Stamp Act, 1958.

(2)     The procedure for preparing refund bill shall be as per the provision of the Gujarat Treasury rules, 2000 and the instruction issued by the Revenue Department and the Office of the Superintendent of Stamps from time to time.

(3)     The collector may on receipt of application specified in FORM-III using the Transactions ID with the copy of not-used and not defaced e-challan make allowance for such e-challan according to the provision of the Gujarat Stamp Act, 1958. The collector after verifying the details by the use of his User ID and password provided by NIC, shall disable (Cancel) the distinguishing PDEN, CIN and Transaction ID of the e-challan to prevent repeat use of such e-challan by endorsing the fact of cancellation on the e-challan with his signature and seal and shall take necessary action for its refund as per the provisions of section-50 to 52 of the Act.

Rule - 8. General Conditions.

(a)      Inspector of Registration or sub Registering Officer shall prepare a receipt statement from the details mentioned on Garvi Portal and send it to Treasury office and the Treasury office shall verify from the account scroll received from the Government Business Branch of State Bank of India (or any other bank authorized in this behalf) the details of the remittances of stamp duty through e-challan on GARVI System relating to the Government account in "0030-02-102-00 Stamp Non-Judicial" head of account of the State and shall send a verified hard copy of the details of remittances to Sub Registering Officer and Inspector of Registration will send it to Chief Controlling Revenue Authority regularly.

(b)      Any breach of these rules shall be punishable as per the provisions of CHAPTER-VII of the Act and relevant laws.

FORM I

(SEE RULE 2(F)

FORM II

(SEE RULE 2(F))

FORM III

(SEE RULE 7)

Application for Cancellation and Refund of e-Challan

Detail of the e-Challan presented for cancellation and Refund

Details of Stamp Duty Payer

If the Authorised Representative is applying for refund, his details:

The information given in this application is correct, complete and truly stated

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Signature of the Stamp duty payer/Representative