Section 26(1) in Gujarat Value Added Tax Rules, 2006
(1)(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,(b)Every dealer dealing in commodities mentioned in Schedule III required to furnish monthly return under sub-rule (2) of rule 19 shall, within a period of twelve 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:Provided that the payment of tax, interest, penalty or any other amount due under the Act may be made either in cash or by means of crossed cheque or bank draft:Provided further that, if the payment is made by a cheque, then such cheque shall be drawn in favour of anyone of such banks which are authorized by the Government to receive such payments.(c)Notwithstanding anything contained in this rule, the Commissioner may, provide separate procedure for method of such payment in the electronic form.
