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[Cites 0, Cited by 0] [Section 23(1)] [Section 23] [Entire Act]

State of Chattisgarh - Subsection

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

(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.