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[Cites 0, Cited by 0] [Section 20(2)] [Section 20] [Entire Act]

State of Chattisgarh - Subsection

Section 20(2)(a) in Chhattisgarh Value Added Tax Rules, 2006

(a)Subject to the provisions of sub-rules (3), (4) and (5) every registered dealer and every dealer whose registration certificate has been cancelled under clause (d) or clause (e) of sub-section (10) of Section 16 of the Act on or after the date of commencement of the Act shall furnish to the appropriate Commercial Tax Officer for each quarter of a year a quarterly return in Form 17 within thirty days from the date of expiry of the quarter to which the return relates. Every such return shall be accompanied by a treasury-receipted challan in Form 34 in proof of the payment of tax payable according to such return. [A dealer may file return in Form 17 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 return electronically :] [Inserted by Notification No. F-10/28/201)7/CT/V (16), dated 2-4-2007 (w.e.f. 1-4-2007).]