Section 18(2) in The Chhattisgarh Value Added Tax Act, 2005
(2)Every person required to obtain a certificate of registration under sub-section (1), shall, within 30 days of his becoming liable to pay tax under this Act, apply for the certificate of registration to the Commissioner, in the prescribed form and that authority shall, after such inquiry as it considers necessary, within 30 days of the receipt of application, if the application is in order, grant certificate of registration.
