Section 31(2) in The Gujarat Value Added Tax Act, 2003
(2)A registered dealer who has been permitted by the Commissioner to make a lump sum payment under section 14, [4B, 14C or 14D] [These words, figures and letter substituted for 'section-14' by Gujarat Act No. 25 of 2006 Section 7 & 15 w.e.f. 10-5-06.] shall not collect from his purchaser any sum by way of tax on the sales of goods during the period the permission for lump sum tax is valid.
