Applicability

The act applies to Licensee under Gujarat Electricity Duty

Compliance Requirements under the Act

1. Maintenance of Electricity Duty Books of Account (Section 5, Rule 4)
Every licensee, non-licensee supplying free energy, and any person liable for electricity duty must maintain prescribed books of account showing Category-wise units supplied, Charges, Duty amounts, and Consumer premises details as required under Section 5
Books must record:

(1) Units supplied for residential or educational premises in rural and urban areas, showing separate entries for consumption up to 40 units and above 40 units.

(2) Units supplied to service undertakings for motive power under Schedule I item (2).

(3) Units supplied for halls, auditoriums, cinemas, and theatres.

(4) Units supplied to undertakings making eatables or drinks not consumed on premises, and units supplied to hotels, restaurants, eating houses, lodging and boarding houses.

(5) Units supplied to industrial undertakings mainly manufacturing goods (HT or exclusively LT), excluding residential use.

(6) Units for irrigation pumping.

(7) Units supplied to premises not covered under items (1)–(6) of Schedule I.

(8) Units supplied to consumers notified under section 3(3).

(9) Consumption charges and duty amounts with rates.

(10) Description of premises.

(11) Date of disconnection for non-payment of duty.

2. Payment of Electricity Duty by Licensee (Rule 3 (1))

Electricity duty should be be paid by the consumer by 10th of every succeeding month

3. Registration Number Granted on Application Made in Form C by a Person Generating or Continuing Energy for Own Use or Free Supply (Section 4(2), 4(5) | Rule 9(1), (2))

Every person other than a licensee who intends to generate or intends to continue generation of energy for his own use, and every person other than a licensee who generates energy and supplies the same to any other person free of charge, shall make an application for registration in Form ‘C’. Such application shall be made to the Commissioner of Electricity Duty or an officer authorised by him in this behalf. No person to whom a registration number has been assigned shall cause any extension or replacement to be made in his generating set without making a fresh application under Rule 9(1) and obtaining a fresh registration number.

4. Form D: Periodic Return Showing Particulars of Energy Generated, Supplied and Consumed, and Electricity Duty Paid (Section 5 | Rule 9(3)(c))

Every person other than a licensee who intends to generate or intends to continue generation of energy for his own use, and every person other than a licensee who generates energy and supplies the same to any other person free of charge, and to whom a registration number is assigned, shall submit a monthly or quarterly return electronically in Form ‘D’ and an annual return for a calendar year in physical form to the Commissioner of Electricity Duty or an officer authorised by him in this behalf and to the Inspector, on or before the 10th day of the month following the period to which the return relates.

5. Monthly Meter Reading, Recording and Access for Electricity Consumption (Rule 8(1) & (2))

A licensee must ensure that consumer meters are read and monthly consumption recorded, as far as possible on the same date each month. The interval between two consecutive readings is treated as one month for the purpose of calculating electricity duty and submitting returns under Rule 6. Where bi-monthly billing is made for any class of consumers, the licensee shall cause the meter to be read on the same date every two months; the period between such readings shall be reckoned as two months and the average monthly consumption of such period shall be reckoned as consumption per month for duty calculation and return submission. Additionally, every consumer shall allow a licensee or any person authorised by him, for the purpose of reading or testing the reading of meters, to enter — between sunrise and sunset — any premises in which a meter is or is believed to be installed. Where separate meters are not provided, electricity duty shall be reckoned as if the energy is consumed for the single purpose for which the higher rate of duty is leviable and charged at such rate for the entire energy consumed.

6. Installation of Separate Meters or Sub-Meters for Multi-Purpose or Mixed-Rate Energy Consumption (Rule 10)

A consumer must install separate meters for electricity used for different purposes attracting different rates of duty; failure to do so results in electricity duty being charged at the highest applicable rate for the entire energy consumed. Exemption from this requirement may be obtained from the Collector subject to conditions. If a consumer proves to the Commissioner of Electricity Duty or an authorised officer that installing separate meters or sub-meters is disproportionately costly relative to the monthly duty liability, and furnishes the necessary data (in consultation with the Chief Electrical Inspector), the Collector may exempt the consumer and assess duty on an alternative basis with specified conditions. The exempted consumer must report any increase in the number or wattage of lights or fans within 7 days. If separate meters are installed within 90 days of notice, duty for different uses may be assessed based on the average consumption of three months recorded through such meters.

7. Form F / Form G: Certificate of Eligibility for Exemption from Payment of Electricity Duty under Section 3(2)(vii)/(viii) (Section 3(2)(vii), (viii) | Rule 11)

A new industrial unit seeking exemption under section 3(2)(vii) must apply in Form E to the Commissioner within 90 days from starting production. An additional unit under section 3(2)(viii) must also apply in Form E within 90 days from start of production. On receipt, the authority may inquire and, if satisfied, grant exemption certificate in Form F (new units) or Form G (additional units). Late applications lose exemption for the delay period, reducing total benefit, unless delay is condoned by the State Government for valid reasons. For additional units, exemption starts from date of sealing of metering system (by licensee or accredited lab within 60 days). No exemption is allowed for the period between production start and meter sealing.

Conditions for exemption are provided in Rule 11A :
If the Commissioner of Electricity Duty or an officer authorized by him in this behalf is satisfied,the applicant is entitled to get the exemption from payment of electricity duty, he shall grant the certificate of eligibility for exemption from payment of electricity duty in Form `F’