Section 35(2)(a) in Chhattisgarh Value Added Tax Rules, 2006
(a)Every registered dealer who is liable to pay tax under the Act and required to furnish quarterly return shall pay on or before the l()th of the second and third month respectively, of every quarter, an amount equal to,-(i)actual amount of tax payable by him for the first and second month of that quarter or one third of the tax deposited in respect of the corresponding quarter of the preceding year, if he is liable to pay tax under the Act ordinarily at the rate of rupees fifteen thousand per quarter or rupees sixty thousand per annum or above; and(ii)actual amount of lax payable by him for the first and second month of the quarter if he is liable to pay tax ordinarily at the rate of rupees twenty five lacs per quarter or rupees one crore per annum or above :