Section 22(1) in Chhattisgarh Value Added Tax Rules, 2006
(1)(a)A registered dealer who desires to submit a revised return under sub-section (2) of Section 19, in respect of any quarter of a year other than the last quarter, shall do so at any time before the date on which the return for the last quarter of that year becomes due or would have become due but for the closure of his business.(b)A revised return in respect of the last quarter of such year shall be furnished by him at any time before the date on which return for the first quarter of the year immediately succeeding, becomes due or would have become due but for the closure of his business.
