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[Cites 0, Cited by 0] [Section 20(2)] [Section 20] [Entire Act]

State of Chattisgarh - Subsection

Section 20(2)(b) in Chhattisgarh Value Added Tax Rules, 2006

(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).]