Section 20(2) in Chhattisgarh Value Added Tax Rules, 2006
(2)(a)Subject to the provisions of sub-rules (3), (4) and (5) every registered dealer and every dealer whose registration certificate has been cancelled under clause (d) or clause (e) of sub-section (10) of Section 16 of the Act on or after the date of commencement of the Act shall furnish to the appropriate Commercial Tax Officer for each quarter of a year a quarterly return in Form 17 within thirty days from the date of expiry of the quarter to which the return relates. Every such return shall be accompanied by a treasury-receipted challan in Form 34 in proof of the payment of tax payable according to such return. [A dealer may file return in Form 17 electronically [without digital signature or] [Inserted by Notification No. F- 10/90/2006/CT/V (82), dated 6-10-2006 (w.e.f. 6-10-2006).] affixing his digital signature issued by Certifying Authority authorised by the Commissioner.] [A company formed and registered under The Companies Act, 1956 shall compulsorily file the return electronically :] [Inserted by Notification No. F-10/28/201)7/CT/V (16), dated 2-4-2007 (w.e.f. 1-4-2007).][Provided that every such registered dealer whose annual turnover is less than rupees forty lac shall furnish for each year a return in Form-17 within thirty days from the date of expiry of the year.] [Inserted by Notification No. F-10-28/2008/CT/V (20), dated 28-3-2008 (w.e.f. 1-4-2008).](b)Every registered dealer specified in clause (a) shall furnish a statement in Form 18 for a year within 8 months of the expiry of the year showing therein the amount of tax and interest payable and paid by him, if any, or the amount of input tax rebate due to him and refundable to him or adjustable towards the tax payable by him for the period subsequent to the year to which such statement relates. Every such dealer required to furnish the audit report under sub-section (2) of Section 41 shall also furnish such report along with the statement. [A dealer may file statement in Form 18 electronically [without digital signature or] [Inserted by Notification No. F-1C/90/2006/CT/V (82), dated 6-10-2006 (w.e.f. 6-10-2006).] affixing his digital signature issued by certifying authority authorised by the Commissioner.] [A company formed and registered under The Companies Act, 1956 shall compulsorily file the statement electronically.] [Inserted by Notification No. F-10-28/2007/CT/V (16), dated 2-4-2007 (w.e.f. 1-4-2007).][For the year ending 31st March, 2007 statement in Form-18 and audit report under sub-section (2) of Section 41 shall be furnished up to [31st May 2008.] [Substituted by Notification No. F-10/67/2008/CT/V (01), dated 7-1-2009.]](c)[ A dealer, registered under the State Act, whose annual gross turnover exceeds Rupees forty lacs, shall compulsorily file the return electronically.] [Inserted by Notification No. F-10/32/2010/CT/V (51), dated 25-6-2010 (w.e.f. 1-7-2010).]
