Section 24(2) in Chhattisgarh Value Added Tax Rules, 2006
(2)Permission to furnish an annual return shall not be granted to a dealer who :-(a)is required to furnish monthly returns under Rule 21; or(b)fails to pay any tax payable by him under the Act or under any earlier law, or under the Central Sales Tax Act, 1956 (74 of 1956); or under the Chhattisgarh Sthaniya Kshetra Me Mai Ke Pravesh Par Kar Adhiniyam, 1976 (52 of 1976);(c)fails without sufficient cause to furnish returns under the Act; or(d)is convicted of an offence punishable under the Act, or under any earlier law; or(e)has not submitted all the returns for the year immediately preceding the year in respect of which the permission is sought.
