Section 37 in The Chhattisgarh Vanijyik Kar Niyam, 1995
37. Payment of tax.
(1)every dealer, other than dealer to whom sub-rule (2) applies, by whom tax is payable under the Act shall pay the tax quarterly. The tax due for any quarter shall be paid before furnishing the return for that quarter.(2)[ (a) every registered dealer who is liable to pay tax under the Act ordinarily at the rate of rupees twelve thousand per quarter or rupees forty eight thousand per annum or above and who is required to furnish quarterly returns shall pay before 10th of the second and third month respectively of every quarter an amount equal to -(i)The actual amount of tax payable by him for the first and second month of that quarter; or(ii)one third of the tax deposited in respect of the corresponding quarter of the preceding year.Provided that for the last month of the last quarter the dealer specified shall pay, either an amount equal to one third of the tax deposited in respect of the last quarter of the preceding year or the actual amount of tax payable for the first twenty five days, for the first twenty five days, before the last day of such last month.The balance of the amount of tax due from him for a quarter, according to the return, shall be paid on or before the date prescribed for furnishing of such return.] [[Sub-rule 2 substituted vide Notification No.16, dated 17.2.2000 w.e.f. 17.2.2000. Prior to omission it read as under.'(2)(a) Every registered dealer who is liable to pay tax under the Act ordinarily at the rate of rupees twelve thousand per quarter or rupees forty eight thousand per annum or above and who is required to furnish quarterly returns shall pay before the 10th of the second and third month respectively of every quarter an amount equal to -(i)The actual amount of tax payable by him for the first and second month of that quarter; or(ii)one third of the tax deposited in respect of the corresponding quarter of the preceding year.The balance of the amount of tax due from him for a quarter, according to the return, shall be paid on or before the date prescribed for furnishing of such return.(b)Every registered dealer who is required to furnish annual return under the provisions of clause (b) of sub-rule (1) of Rule 19 shall pay the tax quarterly. The tax payable for such quarter shall be paid within thirty days of the expiry of each quarter.']](b)Every registered dealer who is required to furnish annual return under the provisions of clause (b) of sub-rule (1) of Rule 19 shall pay the tax quarterly. The tax payable for such quarter shall be paid within thirty days of the expiry of each quarter.(4)[] [It should be sub-rule (3).] A dealer to whom permission has been granted under Rule 25 to furnish returns for different periods in lieu of quarterly returns, shall pay the tax for the period and by the dates specified in the order in Form 25.
