Section 19(3) in Gujarat Value Added Tax Rules, 2006
(3)Every registered dealer to whom the Commissioner has granted permission under sub-section (1) of section 14 to pay lump sum tax shall furnish quarterly return in Form 202 with the list of purchase in Form 202A appended to it, within twenty-two days from the end of the quarter to which the return relates:Provided that if such a registered dealer becomes liable to pay tax in pursuance of clause (b) of sub-section (1) of section 14, he shall furnish monthly return in accordance with sub-rule (2) of this rule in respect of the month immediately succeeding the month during which on account of application of clause (b) of sub-section (1) of section 14, the permission granted under the said section ceases to be valid and he shall continue to file monthly returns for all subsequent months.
