Section 8(3) in The Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Niyam, 1976
(3)[ (a) Every person liable to pay tax under sub-section (2) of Section 3 shall furnish a return in Form VII-B to the Commercial Tax Officer having jurisdiction over the local area wherein such person effects entry of the goods specified in Schedule II and/or Schedule III within thirty days in the manner prescribed for a dealer in Rule 15 of the Vanijyik Kar Niyam.(b)Every such person shall furnish a statement in Form VII-A in duplicate giving the closing balance of the stock of goods specified in Schedule II and/or Schedule III at the end of the year, within sixty days of the close of the year to the Commercial Tax Officer specified in clause (a).]
