Section 62(1) in The Gujarat Value Added Tax Act, 2003
(1)Every dealer liable to pay tax under this Act, and every' other dealer on whom a notice has been served to furnish returns under sub-section (2) of section 29 shall maintain at his place of business a true account of the value of goods purchased, sold, supplied and delivery of goods made by him in such form and in such manner as may be prescribed.
