Section 8(5) in Chhattisgarh Value Added Tax Rules, 2006
(5)Every such registered dealer shall within thirty days of the close of the quarter ending on 30th June, 30th September, 31st December, 31st March, send a statement in Form 6 to the appropriate Commercial Tax Officer enclosing therewith the copies of the challan as also the certificate issued under sub-section (3) of Section 27 by the person making the deduction of an amount at source under sub-section (2) of the said Section in proof of the pavment of lump sum amount by way of composition made during the quarter. [A dealer may file statement in Form 6 electronically [without digital signature or] [Inserted by Notification No. F-10/90/2006/CT/V (82), dated 6-10-2006 (w.e.f. 6-10-2006).] affixing his digital signature issued by certifying authority authorised by the Commissioner.] [A company formed and registered under The Companies Act, 1956 shall compulsorily file the statement electronically] [Inserted by Notification No. F-10/28/2007/CT/V (16), dated 2-4-2007 (w.e.f. 1-4-2007).].
