Section 39(2) in Gujarat Value Added Tax Rules, 2006
(2)If the applicant desires the payment by adjustment against any amount payable by him, the Commissioner shall make out a Refund Adjustment Order in Form 308 authorizing the applicant to adjust the sum to be refunded against any amount payable by him in respect of the period for which a return is to be furnished under rule19 during which the refund is sanctioned or any subsequent period or tax payable on account of any notice under section 42.
