Section 41(2) in The Chhattisgarh Value Added Tax Act, 2005
(2)Every dealer whose turnover in a year exceeds rupees [one crore] [Substituted 'sixty lacs' by C.G. Act No. 14 of 2013, dated 26.4.2013.] shall get his accounts audited by a Chartered Accountant before the prescribed date and furnish the report of such audit in such form and in such manner and within such time as may be prescribed.
