Section 8(2) in The Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Niyam, 1976
(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.
