Section 25(2) in Gujarat Value Added Tax Rules, 2006
(2)The exemption granted under sub-rule (1) shall be subject to the following conditions, namely;-(a)if the dealer makes during the period of exemption any sale or purchase which is taxable, he shall, within thirty days from the date of such sale or purchase, give information thereof to the concerned Commercial Tax Officer having jurisdiction;(b)the dealer shall furnish returns by the dates and in the manner prescribed by these rules beginning with the period commencing with the month during which the sale or purchase aforesaid takes place.
