Section 9(1) in Chhattisgarh Value Added Tax Rules, 2006
(1)Any claim in respect of input tax rebate that may be made by a registered dealer under sub-section (1) of Section 13 of the Act, in his return under Section 19 shall be supported by a bill, invoice or cash memorandum issued by the selling registered dealer. Any such claim in respect of the input tax rebate shall be made by such registered dealer in his return in Form 17 and such claim shall be allowed at the time of assessment under sub-section (4), sub-section (5) or sub-section (6) of Section 21 on the production of the relevant bill, invoice or cash memorandum. No such claim shall be made or be allowed if the said bill, invoice or cash memorandum does not indicate the amount of tax collected by the selling registered dealer. [The payment may also be made electronically as per the provisions of Chhattisgarh Treasury Code Volume-I and Volume-II.] [Inserted by Notification No. F-10/90/2006/CT./V (82), dated 6-10-2006 (w.e.f. 6-10-2006).]
