Section 26(3) in Gujarat Value Added Tax Rules, 2006
(3)Where a revised return is furnished by a dealer in accordance with sub- section (4) of section 29 and if such revised return show that an amount of tax payable is higher than that already paid, then such dealer shall pay in the Government Treasury, the additional amount of tax due and payable in accordance with such revised return within the time prescribed for furnishing such revised return and such dealer shall within three days of such payment submit to the Commercial Tax Officer one copy of the receipted chalan in Form 207.
