Section 8(10) in Chhattisgarh Value Added Tax Rules, 2006
(10)The lump sum payable by a registered dealer shall be one half percent of his turn over of goods other than cooked food specified in Schedule II of the Act and [4] [Substituted by Notification No. F-10/28/2007/CT/V (15), dated 2-4-2007 (w.e.f. 1-4-2007).] percent of his turnover of cooked food [excluding sweets and namkeen, and 4 percent of his turnover-of sweets and namkeen] [Inserted by Notification No F-10/42/2006/CT/V (38), dated 3-4-2006 (w.e.f. 1-4-2006).] for every quarter of the year for which the option has been given. Such lump sum shall be said [* * *] [Omitted by Notification No. F-10/81/2006/CT/V (67), dated 24-8-2006 (w.e.l 1-4-2006).] by challan in Form 34. A copy of challan in proof of such payment along with the statement of sales in Form 7 during the said period shall be sent to the appropriate Commercial Tax Officer within [thirty days of the expiry of the quarter] [Substituted by Notification No. F-10/81/2006/CT/V (67), dated 24-8-2006 (w.e.f. 1-4-2006).]. [A dealer may file statement in Form 7 electronically [without digital signature or] [Inserted by Notification No. F-10/90/2006/CI TV (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 statement electronically] [Inserted by Notification No. F-10/28/2007/CT/V (16), dated 2-4-2007 (w.e.f. 1-4-2007).].
