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[Cites 0, Cited by 0] [Section 21(4)] [Section 21] [Entire Act]

State of Gujarat - Subsection

Section 21(4)(b) in Gujarat Value Added Tax Rules, 2006

(b)Where the registration of any dealer is cancelled on the ground referred to in sub-section (5) of section 27, then the last monthly or, as the case may be, quarterly return shall be for the period beginning with the month or, as the case may be, quarter and ending with the date on which the cancellation of registration takes effect; and such return shall be furnished within twenty-two days from the date of cancellation of registration or within twenty-two days from the end of the month or quarter to which such return relates, whichever is earlier.