Section 16(8) in The Chhattisgarh Value Added Tax Act, 2005
(8)If any registered dealer or other dealer who is required to furnish returns under sub-section (1) of Section 19-(a)sells or otherwise disposes off his business or any part or place of his business or effects or comes to know of any other.change in the ownership of the business; or(b)discontinues his business or changes his place of business or opens a new place of business; or(c)changes the name or nature of his business, he or if he dies, his legal representative shall within the prescribed time, inform the prescribed authority accordingly.
