Section 21(1) in Chhattisgarh Value Added Tax Rules, 2006
(1)The Commissioner may, after giving any registered dealer referred to in clause (a) of sub-rule (2) of Rule 20 a reasonable opportunity of being heard and for reasons to be recorded in writing, fix monthly returns for such dealer. Every such dealer shall furnish the return in Form 17 for each month within fifteen days of its expiry.
