Section 8(1) in The Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Niyam, 1976
(1)Every dealer liable to pay tax under the Act shall furnish a return in Form VII :[Provided that any dealer who furnishes a declaration in Form VII-A to the effect,-(a)that he is dealing in the course of his business only in goods specified in Schedule I or Schedule III and does not deal in goods specified in Schedule II;(b)that he does not effect the entry into any local area from any place outside the State of any goods specified in Schedule III for the purpose specified in clause (b) of sub-section (1) of Section 3; and(c)that the entry of any goods specified in Schedule III for the purpose specified in clause (b) of sub-section (1) of Section 3 into any local area is effected by him only by purchasing such goods within the State of Chhattisgarh, shall, with effect from the commencement of the quarter next to the date on which he files such declaration, not be required to furnish any returns.] [***] [Omitted by Notification No. F-10/32/2010/CT/V (52), dated 25-6-2010 (w.e.f. 1-7-2010).][(1-A) (a) A dealer may file return in Form VII electronically without digital signature or affixing his digital signature issued by Certifying Authority authorised by the Commissioner.(b)A company formed and registered under the Companies Act, 1956 shall compulsorily file the return electronically.(c)A dealer registered under the State Act, whose annual gross turnover exceeds rupees forty lac, shall compulsorily file the return electronically.]
