Section 62(1) in The Chhattisgarh Value Added Tax Act, 2005
(1)Every clearing, forwarding or booking agent or broker or a person transporting goods who in the course of his business handles documents of title to goods or transports goods or takes delivery of goods for or on behalf of a dealer and having his place of business in the State of Chhattisgarh shall, furnish information about his place of business to such authority, within such time, in such form as may be prescribed.
