Section 19(1) in The Chhattisgarh Value Added Tax Act, 2005
(1)(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 :Provided that the Commissioner may, subject to such terms and conditions as may be prescribed, exempt any such dealer from furnishing such returns and statement or permit any such dealer to furnish the return for such different period, in such other form and to such other authority, as he may direct.(b)Every dealer required to furnish returns, under clause (a), shall furnish a statement in such forms and manner for such period, by such dale and to such authority as may be prescribed.(c)Every dealer required to furnish audit report under sub-section (2) of Section 41 shall send such report of audit along with the statement referred to in clause (b).
