Section 20(3) in Chhattisgarh Value Added Tax Rules, 2006
(3)A registered dealer having more than one place of business in the State shall furnish a consolidated quarterly return in Form 17 and a consolidated statement for a year in Form 18 for all the places of business and each of such returns in Form 17 separately for each of such places of business in the State within the period specified in sub-rule (2). Each consolidated return shall be accompanied by a treasury receipted challan in Form 34 in proof of the payment of tax payable according to such consolidated quarterly return.
