Section 23 in The Chhattisgarh Vanijyik Kar Niyam, 1995
23. Revised return.
- [(1) A dealer who desires to submit a revised return under sub-section (3) of Section 26, in respect of any quarter/month of a year other than the last quarter/month, shall do so at any time before the date on which the submission of the return for the last quarter/month of that year becomes due. A revised return in respect of the last quarter/month of a year shall be submitted at any time before the date on which the submission of the return for the first quarter/month of the year immediately succeeding becomes due.] [[Sub-rule (1) substituted by Notification No.8. dated 9.2.99 w.e.f. 9.2.99. Earlier to substitution it read as under:(1)(a)A dealer required to file return for each quarter of a year under clause (a) of sub-rule (1) of Rule 19 and who desires to furnish a revised return under sub-section (3) of Section 26 in respect of any quarter of a year other than last quarter shall do so at any time before his assessment of the year to which such return or returns relates.(b)a registered dealer, required to file a return for any year under clause (b) of sub-rule (1) of Rule 19 and who desires to furnish a revised return under sub-section (3) of Section 26 shall do so at any time before his assessment of the year to which such return relates :Provided that nothing in this sub-rule shall entitle a dealer to file a revised return in respect of any period after an assessment has been made in respect of such period.]](2)A revised return referred to in sub-rule (1) shall be furnished in Form 12 and shall be accompanied by an explanatory note specifying the omission, error or wrong statement by reason of which it has become necessary to furnish revised return and indicating the difference between the original and the revised return.
