Section 19(4) in Gujarat Value Added Tax Rules, 2006
(4)Every registered dealer who holds a certificate of exemption or certificate of deferment of tax under any of the incentive schemes, so long as he avails of the benefit of exemption or deferment of tax shall furnish,-(a)a monthly return under sub-rule (2), and(b)a monthly return of incentives of sales tax exemption availed in Form 203 and, of sales tax deferment availed in Form 204, in the manner provided in sub-rule (1). The monthly return shall be filed within twenty-two days from the end of the month to which the monthly return relates,(c)such a dealer shall be required to furnish return as per the provisions of sub-rule (2), on completion of the availement of exemption or deferment referred above.
