Section 16(2) in The Chhattisgarh Value Added Tax Act, 2005
(2)(a)Every dealer other than a dealer to whom sub-section (1) applies shall get himself registered within the prescribed period from the date on which his turnover in a year first exceeds the limits prescribed under sub-section (1) of Section 4;(b)Every dealer being a transferee of a business within the meaning of sub-section (1) of Section 30 shall get himself registered within thirty days from the date of transfer of the business of which he is a transferee;(c)A dealer who though not liable to pay tax under Section 4 desires to obtain a registration certificate voluntarily may get himself registered under this Act;(d)Any person intending to establish a business in the State for the manufacture of goods for sale of value exceeding rupees two lac in a year and who is registered in the Industries Department of State Government for establishing an industrial unit in the State or who is issued a licence wherever necessary or has sent a memorandum of information to the Central Government to establish a new industrial undertaking in the State under the provisions of the Industries (Development and Registration) Act, 1951 (No. 65 of 1951), may, notwithstanding that he is not liable for registration under clause (a), get himself registered under this Act.
