Section 3(3) in The Gujarat Value Added Tax Act, 2003
(3)The dealer shall be liable to pay tax,-(a)in case of clauses (i) and (ii) of sub-section (1), with effect from the appointed day;(b)in case of clause (iii) of sub-section (1), with immediate effect when his turnover calculated from the commencement of the year first exceeds the thresholds of turnover;(c)in case of clause (iv) of sub-section (1), with immediate effect when he becomes so liable or the date of registration under this Act, whichever is earlier.Provided that the dealer shall not be liable to pay tax in respect of thresholds of turnover as takes place during the period prior to the relevant date of effect under this sub-section.
