Section 8(4) in Chhattisgarh Value Added Tax Rules, 2006
(4)On the commencement of the execution of works contract or contracts, a registered dealer to whom permission has been granted under sub-rule (1) shall pay within thirty days of the receipt of the amount or the amount becoming recoverable, into the government treasury, that much amount out of the amount payable by way of composition on such amount, which remains after deduction therefrom the amount deducted at source under the provisions of sub-section (2) of Section 27.
