23 : Revised return
(1) A registered dealer who desires to submit a revised return under sub-section (2) of section 18, in respect of any quarter or quarters of a year, shall do so at any time before –
(i) 31st July of the subsequent year, in case of such dealer whose annual turnover does not exceed rupees forty lacs;
(ii) 31st October of the subsequent year, in other cases.
(2) A revised return referred to in sub-rule (1) shall be furnished in
form 9 and shall be accompanied by -
(a) an explanatory note specifying the omission, error or wrong statement by reason of which it has become necessary to furnish a revised return and indicating the difference between the original and the revised return.
(b) a copy of challan in proof of the payment of the amount of tax, if any, payable in addition to the tax already paid along with the return filed under the provisions of clause (a) of sub-rule (2) and interest payable on such amount.