Section 30(2A) in The Gujarat Value Added Tax Act, 2003
(2A)[ The Commissioner may, in such circumstances and on such terms and conditions as may be prescribed, extend in respect of any dealer or class of dealers, the date of payment of tax payable by the dealer according to his returns.] [This sub-section inserted by Gujarat Act No. 25 of 2006 Section 19 dated 22-9-06.]
