Section 27(8) in The Chhattisgarh Value Added Tax Act, 2005
(8)Every person making a deduction under sub-section (1) or subsection (2) shall furnish a statement in such form, to such authority, in such manner and within such time as may be prescribed.Explanation : - For the purpose of sub-section (2), "person" means-(i)Department of the Central or the State Government,(ii)Public Sector Undertaking,(iii)Municipality and Municipal Corporation,(iv)Authority constituted under any law for the time being in force,(v)Limited Company.
