section 62
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The Gujarat Value Added Tax Act, 2003Tax200347 of 96 sections available12 chapters
Chapter VII ACCOUNTS AND RECORDS
Statutory text
Accounts Accounts.
- (1) Every dealer liable to pay tax under this Act, and every other dealer on whom a notice has been served to do so, shall maintain a true and correct account of his business in the manner as may be prescribed.
- (2) If the Commissioner considers that the accounts maintained by any dealer are not sufficiently clear and intelligible to enable him to make a valid assessment, he may require such dealer by notice in writing to maintain such accounts in such form as he may direct.
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