Section 21(2) in Gujarat Value Added Tax Rules, 2006
(2)Where a dealer has been issued a certificate of registration under section 22 or if a dealer becomes liable to pay tax under section 3 subsequent to any day after the appointed day and if he has applied for registration within the period specified in rule 5, then first return to be furnished by such dealer shall be for the period commencing from the date of registration under section 21 or 22 and ending on the last day of the tax period applicable to such dealer and thereafter furnish the returns as per the provisions of rule 19.
