Section 30(3) in The Gujarat Value Added Tax Act, 2003
(3)If the revised return furnished by a registered dealer in accordance with subsection (4) of section 29, shows a higher amount of tax due than shown in the return earlier furnished by him, he shall pay into a Government treasury the remaining amount of tax arising from the revised return alongwith interest on delayed payment of such remaining amount, and furnish alongwith the revised return a receipt showing such payment.
