Section 23(1) in Chhattisgarh Value Added Tax Rules, 2006
(1)A registered dealer required to furnish quarterly returns under clause (a) of sub-rule (2) of Rule 20 may make an application in Form 19 for exemption from furnishing of quarterly returns to the Commissioner so as to reach him not later than thirty days of the commencement of the year for which the exemption is applied for, and if the Commissioner is satisfied that the dealer is not a manufactuer or an importer, is not likely to make any taxable purchases or sales during any year, he may grant him an exemption certificate in Form 20 for that year.
