Section 22(2) in Chhattisgarh Value Added Tax Rules, 2006
(2)A revised return referred to in clause (a) or clause (b) of sub-rule (1) shall be furnished in Form 17 and shall be accompanied by -(a)an explanatory note specifying the omission, error or wrong statement by reason of which it has become necessary to furnish a revised return and indicating the difference between the original and the revised return;(b)a copy of challan in proof the payment of the amount of tax if any, payable in addition to the lax already paid along with the return filed under the provisions of clause (a) of sub-rule (2) of Rule 20 and interest payable on such amount.
