Section 21(2) in The Chhattisgarh Value Added Tax Act, 2005
(2)Where a registered dealer other than the registered dealer referred to in the proviso to sub-section (1) has furnished-(i)all the returns for a year; and/or(ii)revised return for any quarter or quarters of such year, in the prescribed manner and within the prescribed time or before the date on which the return for the first quarter of the subsequent year becomes due;(iii)has paid the tax payable according to such returns or revised returns as also interest payable, if any; and(iv)has furnished the statement under clause (b) of sub-section (1) of Section 19, within the prescribed time,the returns furnished or revised returns furnished by such dealer for that year shall be accepted and his assessment shall be deemed to have been made for the purpose of sub-section (1):Provided that the assessment under this sub-section of every such registered dealer who is required to furnish audit report under sub-section (2) of Section 41 shall be deemed to have been made if such dealer has furnished the audit report along with the statement referred to in sub-clause (iv).
