Section 27(8) in The Gujarat Value Added Tax Act, 2003
(8)Every dealer who applies for cancellation of registration shall surrender with his application the certificate of registration granted to him and every dealer whose registration is cancelled otherwise that on the basis of his application shall surrender the certificate of registration within seven days from the date of communication to him of the order of cancellation :Provided that if a dealer is unable to surrender the certificate of registration on account loss, destruction or defacement of such certificate, such dealer shall intimate the registering authority accordingly within seven days from the date of communication of order of cancellation of registration.
