Section 29(2) in The Gujarat Value Added Tax Act, 2003
(2)The Commissioner may, subject to such terms and conditions as may be prescribed, exempt any dealer from furnishing returns or permit any dealer,-(a)to furnish for such different periods, or(b)to furnish separate returns relating to various places of business of a dealer in the State for the said period, or for such different period, to such authority as he may direct.
