Section 16(5) in The Chhattisgarh Value Added Tax Act, 2005
(5)The registration certificate granted under sub-section (4) shall take effect from-(a)in a case where a dealer required to get himself registered under clause (a) or clause (b) of sub-section (2) has applied for registration within the period prescribed under clause (a) or specified in clause (b) of the said sub-section, the date on which his turnover in a year first exceeds the limits prescribed under sub-section (1) of Section 4 or the date of transfer of business as the case may be;(b)in a case where a dealer required to get himself registered under clause (a) or clause (b) of sub-section (2) has applied for registration after the expiry of the prescribed or specified period, as the case may be, the date on which he applies for registration;(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.
