Section 19(1)(a) in The Chhattisgarh Value Added Tax Act, 2005
(a)(i)Every such dealer as may be required so to do by the Commissioner by notice served in the prescribed manner; and(ii)every registered dealer; and(iii)every dealer whose registration certificate has been cancelled under clause (d) or clause (e) of sub-section (10) of Section 16, shall furnish return in such form, in such manner, for such period, by such dales and to such authority as may be prescribed :