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[Cites 0, Cited by 0] [Section 22(1)] [Section 22] [Entire Act]

State of Chattisgarh - Subsection

Section 22(1)(b) in Chhattisgarh Value Added Tax Rules, 2006

(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.