Section 19(1) in Chhattisgarh Value Added Tax Rules, 2006
(1)(a)A dealer, whose Registration Certificate is cancelled by an order of the Registering Authority under sub-rule (2) or sub-rule (3) of Rule 18, shall within seven days from the date of communication to him of such order submit his registration certificate together with certified copies thereof, if any, to the Registering Authority for cancellation.(b)A dealer whose Registration Certificate is deemed to be cancelled under the proviso to sub-rule (5) of Rule 18, shall within seven days from the expiry of the period of six months specified in the said proviso, submit his Registration Certificate together with certified copies thereof, if any, along with an application in Form 13 to the Registering Authority for cancellation.
