Section 8(1) in Chhattisgarh Value Added Tax Rules, 2006
(1)Every registered dealer referred to in sub-section (1) of Section 10 desirous of making a lump sum payment by way of composition in respect of the tax payable by him in relation to goods to be supplied in the execution of works contract or contracts, shall within thirty days of the commencement of the execution of works contract or contracts, unless prevented by sufficient cause, make an application in Form 5 to appropriate Commercial Tax Officer. [A dealer may file return in Form VII electronically affixing his digital signature issued by certifying authority authorised by the Commissioner.] [Inserted by Notification No. F-10/90/2006/CT/V (84), dated 6-10-2006.]
