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[Cites 0, Cited by 0] [Section 19(1)] [Section 19] [Entire Act]

State of Chattisgarh - Subsection

Section 19(1)(b) in The Chhattisgarh Vanijyik Kar Niyam, 1995

(b)Every registered dealer -
(i)Who is an importer or a manufacturer and whose gross turnover in a year does not exceed rupees ten lacs; or
(ii)Who are neither an importer nor a manufacturer and whose gross turnover in a year does not exceed rupees forty lacs, and who is eligible for assessment under the provisions of the sub-section (2) of Section 27 shall for each year furnish a return in Form 12 [within the period prescribed under the said sub-section] [Substituted for the words 'within thirty days of the expiry of the year to which the return relates' by Notification No.8, dated 9.2.99 w.e.f. 9.2.99.]