Section 30(1) in Gujarat Value Added Tax Rules, 2006
(1)Every registered dealer, other than a dealer who has been granted permission to pay lump sum tax under section 14, shall furnish,-(a)Form 201 alongwith the Forms 201A, 201B and 201C appended to Form 201.(b)the forms on the strength on which he has availed exemption from or concession of tax under any provision of the Act or the Central Act along with the annual return in Form 205.(c)Form 212 and Form 213 in case of a dealer dealing in the commodities mentioned in Schedule III to the Act.
