Some of the statements for $GDT$ which I find in modern textbooks (both electromagnetism and multivariable calculus textbooks) are:
(1) Calculus: Several variables Adams
Let $D$ be a regular, three dimensional domain whose boundary $S$ is an oriented, closed surface with unit normal field $\mathbf{\hat{N}}$ pointing out of $D$. If $\mathbf{F}$ is a smooth vector field defined on $D$, then....(the equation)
(2) Calculus: James Stewart
Let $E$ be a simple solid region and let $S$ be the boundary surface of $E$, given with positive (outward) orientation. Let $\mathbf{F}$ be a vector field whose component functions have continuous partial derivatives on an open region that contains $E$. Then....(the equation)
These multivariable calculus textbooks are imposing strong sufficient conditions. However in the textbooks around Maxwell's time (in the later part of the 19th century), I can find simple statements of $GDT$. The following are "statement as well as elementary proof" of GDT from late nineteenth century physics textbooks.
(1) Maxwell's treatise Vol I 1873 Condition: Vector field must be continuous and finite
(2) Heaviside's electrical papers Vol I 1892 Condition: Vector field must be continuous and finite
(3) The mathematical theory of electricity and magnetism 1911 Condition: Vector field must be continuous and finite
So as a Physics student, which statements shall I use? The more difficult modern mathematical one or the one which can be found in the 19th century books I mentioned.
If the statement for $GDT$ is really as simple as in old textbooks and those statements are perfectly valid, what is the benefit to complicate it in modern multivariable textbooks?