Section 23(1) in The Chhattisgarh Vanijyik Kar Niyam, 1995
(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.]]
