Section 59B(7) in The Gujarat Value Added Tax Act, 2003
(7)Any person deducting the amount as tax in accordance with the provisions of subsection (3) shall -(a)pay such amount into Government treasury in such manner and within such period as maybe prescribed,(b)obtain a treasury receipt therefore, and(c)furnish a copy of such receipt to the contractor or, as the case may be, the sub-contractor within thirty days form the date on which he obtains the receipt
