Section 16(5)(c) in The Chhattisgarh Value Added Tax Act, 2005
(c)where a dealer has applied under clause (c) or a person has applied under clause (d) of sub-section (2) for registration, the date of such application and notwithstanding the provisions of Section 4, such dealer or person as the case may be, shall be liable to pay tax under the Act, during the period from the said date of application till his registration certificate remains in force.