Section 6(3) in Gujarat Value Added Tax Rules, 2006
(3)Where a certificate of registration is issued under section 21 to a dealer on an application made therefor, then,-(a)if such application was made within the period specified in sub-rule (2) of rule 5, it shall take effect from the date when he becomes liable to pay tax under sub-section (3) of section 3, or(b)if such application was made after the expiry of the period specified under section 21 or, as the case may be, under sub-section (5) of section 57, it shall take effect from the date on which the application was made.
