Section 21(3) in Gujarat Value Added Tax Rules, 2006
(3)Where a dealer has become liable to pay tax under section 3 or under sub-section (5) of section 57 and has not applied for registration within the period specified in rule 5, then, -(a)the first return to be furnished by such dealer shall be from the date he becomes liable to pay tax and ending on the date of effect of certificate of registration,(b)the return to be furnished thereafter shall be for the period from the date of effect of the registration to the end of the tax period applicable to the dealer and subsequent returns to be furnished thereafter shall be as per provisions of rule 19.
