Section 26(1)(a) in Gujarat Value Added Tax Rules, 2006
(a)Every dealer other than the dealer referred to in clause (b) of sub-rule (1) of this rule, required to furnish monthly return under sub-rule (2) of rule 19, shall within a period of twenty-two days immediately succeeding the month for which such return is required to be furnished, pay into the Government Treasury, the tax due and payable in such month along with the amount of interest if any payable by him under the provisions of the Act and shall submit to the Commercial Tax Officer one copy of the chalan receipt in Form 207 along with the return,