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Contents of the SS Rules (Gujarat)

The Code on Social Security (Gujarat) Rules, 2023

Rule 66. Time limit to pay the cess under section 101

Chapter VI — Social Security and Cess in Respect of Building and OtherMade under The Code on Social Security, 2020No. GR/2023/158/PGA/172021/24659/M3, 30 Dec 2023

Text read by machine from the official scan

(1) The cess levied under sub section (1) of Section 100 shall be paid electronically with read receipt or otherwise by an employer in advance or before the commencement of the work to the cess collector.

(2) With the exception of construction of houses less than Rs.50 lakh for own use, the owner of the house of more than or equal to Rs.50 lakh, shall pay cess electronically with read receipt or otherwise as per the existing legal provisions and they will be required to pay construction cess at the time of plan approval.

(3) For construction of building and other constructions by private builders / developers / contractors, the amount of construction cess has to be paid electronically with read receipt or otherwise at the time the plan is submitted to the authority for approval.

(4) The Cess collected electronically with read receipt or otherwise shall be monitored by Commissioner of Labour /Director of Labour.

Source: The Code on Social Security (Gujarat) Rules, 2023, No. GR/2023/158/PGA/172021/24659/M3 — the official copy of the notification, p. 33 of the PDF. Open our copy at p. 33 · official download · all sources

The official copy is a scan. This text was read by machine and only tidied by program, not checked page by page, so it will contain mistakes, including in numbers: the official PDF is the copy to rely on. The Forms are not reproduced here; read them in the PDF. The Code on Social Security (Gujarat) (Amendment) Rules, 2026 are not applied to this text: see the State page. Rule numbers the machine missed (9) stay inside the rule before them here.