Section 26(4) in Gujarat Value Added Tax Rules, 2006
(4)Subject to the provisions of sub-rules (1) and (2) where a Government department or the office is liable to pay tax under the Act, the officer authorized by the Government in respect of such department or the officer in charge of such office, shall as soon as may be convenient, pay the amount of the tax into the Government Treasury and one copy of the receipted chalan in Form 207 shall be submitted to the Commercial Tax Officer concerned on or before the date prescribed for submission of return.
