Section 21(1)(b) in The Chhattisgarh Value Added Tax Act, 2005

[Cites 0, Cited by 0] [Section 21(1)] [Section 21] [Entire Act]

State of Chattisgarh - Subsection

Section 21(1)(b) in The Chhattisgarh Value Added Tax Act, 2005

(b)a registered dealer who claims a refund of input tax rebate under the provisions of sub-section (4) of Section 13,-

(i)in his return for any quarter of a year and makes an application for that purpose, along with such return or before the date on which the return for the subsequent quarter becomes, due; or

(ii)in his returns for a year and makes an application for that purpose before the date on which the return for the first quarter of the subsequent year becomes due,

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State of Chattisgarh - Subsection

Section 21(1)(b) in The Chhattisgarh Value Added Tax Act, 2005