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The Gujarat Value Added Tax Rules, 2006
CHAPTER : VI ASESSMENT OF TAX AND RELATED PROCEDURE

Body 30. Particulars and supporting documents under section 33.-

(1) Every registered dealer shall furnish,-

    (a) Form 201 alongwith the Forms 201A, 201B and 201C appended to Form 201.

    (b) the forms on the strength on which he has availed exemption from or concession of tax under any provision of the Act or the Central Act along with the annual return in Form 205.

    (c) Form 212 and Form 213 in case of a dealer dealing in the commodities other than petroleum crude, natural gas and alcoholic liquor for human consumption mentioned in Schedule III to the Act.

(2) Notice required to be given under clause (c) of sub-section (3) of section 33 shall be in Form 302 and such notice shall be served on such dealer not later than two year from the date of closure of the year in respect of which the tax is assessable.