Section 6(2)(c) in Gujarat Tax on Entry of Specified Goods into Local Areas Rules, 2001
(c)[ Notwithstanding anything contained in this rule, an electronic operator referred to in clause (d) of rule 2, whether registered dealer or not, shall furnish online, a return in Form 1A within a period of seven days immediately succeeding the month for which return is required to be furnished. Such importer shall also furnish the details in Form 1AA within three days of entry of specified goods into local area. [Inserted by Notification No. (GHN-19) GER-2016-S. 20(4)/Th, dated 1.4.2016.]