Section 65(5) in Gujarat Value Added Tax Rules, 2006
(5)Subject to the provision of sections 59A and 59B, any person responsible for paying specified sale price to a contractor for carrying out any work in pursuance of a specified work contract, deducting tax on specified sales, shall furnish yearly declaration in Form 704 on or before 30th June after the end of every financial year duly signed by him or by a person authorized by him, to the Commercial Tax Officer within whose jurisdiction his place or places of business is situated.
