Section 32(3) in West Bengal Value Added Tax Act, 2003
(3)If any dealer who has furnished a return under sub-section (1) , discovers any omission or error in any return furnished by him, he may, at any time before the date prescribed for furnishing of the next return by him, furnish a revised return, and if the revised return shows a greater amount of net tax or interest to be payable than what was shown in the original return, it shall be accompanied by a receipt showing payment of the extra amount or the amount of net tax and interest if any, payable thereon in the manner as provided in section 31.
