Jiwanjot (76) and Kaul (77) shared 153 runs for the opening wicket in 66.6 overs to give a strong foundation of Punjab reply at the Sardar Patel Stadium at Motera.
But, once the duo were out in quick succession, Punjab struggled, with captain Mandeep Singh and India discard Yuvraj Singh dismissed cheaply for 27 and 14 respectively.
Yuvraj, who has hit three centuries this season, fell to off-spinner Rujul Bhatt towards the close of the day's play.
At close of play, one-down Taruwar Kohli and Sarabjit Ladda were batting on 21 and 0 respectively.
Punjab still trail by 294 runs with six first innings wickets in hand.
For Gujarat, Bhatt took two wickets while Nileshkumar Chauhan and Ramesh Powar got a wicket each.
Brief Scores:
Gujarat: 513 for 8 decl
Punjab: 219 for 4 in 98 overs (Jiwanjot Singh 76, Uday Kaul 77; Rujul Bhatt 2/32).
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