Section 44(5) in Chhattisgarh Value Added Tax Rules, 2006
(5)The statement required to be furnished under sub-section (8) of Section 27 shall be in Form 43 and shall be furnished for every quarter of a year by the person referred to in the said sub-section to the Commercial Tax Officer of the circle wherein the selling dealer has obtained a registration certificate under Section 16 of the Act within [thirty] [Substituted by Not in No. F-10/6/2006/CT7V (29), dated 3-5-2007 (w.e.f. 1-4-2006).] days of the expiry of the quarter.
