Section 77(1) in Chhattisgarh Value Added Tax Rules, 2006
(1)Every clearing, forwarding and booking agent, dalal and person transporting goods shall send an intimation in Form 70 about the business carried on by him to the appropriate Commercial Tax Officer within thirty days of the date of coming into force of this rule or the commencement of business whichever is later and obtain an acknowledgment therefor from the Commercial Tax Officer.
