Section 8 in The Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Niyam, 1976
8. Furnishing of returns.
(1)Every dealer liable to pay tax under the Act shall furnish a return in Form VII :[Provided that any dealer who furnishes a declaration in Form VII-A to the effect,-(a)that he is dealing in the course of his business only in goods specified in Schedule I or Schedule III and does not deal in goods specified in Schedule II;(b)that he does not effect the entry into any local area from any place outside the State of any goods specified in Schedule III for the purpose specified in clause (b) of sub-section (1) of Section 3; and(c)that the entry of any goods specified in Schedule III for the purpose specified in clause (b) of sub-section (1) of Section 3 into any local area is effected by him only by purchasing such goods within the State of Chhattisgarh, shall, with effect from the commencement of the quarter next to the date on which he files such declaration, not be required to furnish any returns.] [***] [Omitted by Notification No. F-10/32/2010/CT/V (52), dated 25-6-2010 (w.e.f. 1-7-2010).][(1-A) (a) A dealer may file return in Form VII electronically without digital signature or affixing his digital signature issued by Certifying Authority authorised by the Commissioner.(b)A company formed and registered under the Companies Act, 1956 shall compulsorily file the return electronically.(c)A dealer registered under the State Act, whose annual gross turnover exceeds rupees forty lac, shall compulsorily file the return electronically.](2)[ Every dealer liable to pay tax under the Act, shall furnish an annual statement in Form VIII in the manner and by the date prescribed in respect of annual statement under the Chhattisgarh Value Added Tax Act, 2005 and rules made thereunder :-] [Substituted by Notification No. F-10-30/2008/CT/V (23), dated 28-3-2008.](a)within ninety days of the close of the year, where such dealer has only one place of business in the State; and(b)within one hundred and twenty days of the close of the year, where such dealer has more than one place of business in the State.(3)[ (a) Every person liable to pay tax under sub-section (2) of Section 3 shall furnish a return in Form VII-B to the Commercial Tax Officer having jurisdiction over the local area wherein such person effects entry of the goods specified in Schedule II and/or Schedule III within thirty days in the manner prescribed for a dealer in Rule 15 of the Vanijyik Kar Niyam.(b)Every such person shall furnish a statement in Form VII-A in duplicate giving the closing balance of the stock of goods specified in Schedule II and/or Schedule III at the end of the year, within sixty days of the close of the year to the Commercial Tax Officer specified in clause (a).]
