Section 24(4) in Chhattisgarh Value Added Tax Rules, 2006
(4)The permission shall be granted in Form 22 and shall be subject to the following terms and conditions :-(i)the registered dealer shall pay within thirty days of the expiry of each quarter tax equal to one fourth of the amount of tax to which he has been assessed for the latest preceding year or one-fourth of the amount of tax payable according to his returns for the latest preceding year, whichever is greater;(ii)the registered dealer shall furnish the return within ninety days of the expiry of the period in respect of which such permission is granted and shall pay along with the return the balance of tax, if any, representing the difference between the tax payable according to such return and the tax already paid by him;(iii)the return for such different period shall be accompanied by a copy of challan in Form 34 in respect of lax paid for the quarter or quarters of the period to which such return relates;(iv)the permission shall stand automatically revoked if the dealer is convicted of an offence punishable under the Act or under any repealed Act and in that case he shall furnish all the returns normally due from him in accordance with the provisions of Section 19 within a period of thirty days from the date of such conviction; and(v)the permission granted under this rule shall be liable to be cancelled for breach of any of the terms and conditions subject to which it has been granted.
