Section 19(3) in The Chhattisgarh Value Added Tax Act, 2005
(3)Every dealer required to file return under sub-section (1) shall pay the full amount of tax payable according to the return as required by sub-section (2) of Section 25 or the difference of the amount of tax payable according to the revised return as required by sub-section (3) of the said section and the full amount of interest, if any, payable under clause (a) or clause (b) of sub-section (4) and shall furnish the proof of such payment along with the return or the revised return, as the case may be.[4) If a dealer, fails to pay the amount of tax payable which had become due, before the date of filing return for the first quarter of the next year, be liable to pay [1.5 per cent] [Substituted by C.G. Act No. 13 of 2011, dated 3.5.2011.] interest in addition to the interest payable under entry number (3) of sub-clause (iii) from such date.]Explanation : - For the purpose of this clause,-
