Section 3(5) in The Gujarat Value Added Tax Act, 2003
(5)Every dealer whose liability to pay tax under this Act has ceased under subsection (4) or whose certificate of registration has been cancelled, shall, if his total turnover and taxable turnover calculated from the commencement of any year (including the year in which the registration has been cancelled) again exceed the thresholds of turnover, on any day within such year, be liable to pay tax with effect from the date immediately following the day on which his such turnover again exceed thresholds of sales effected by him after that date.
