Section 28 in Daman and Diu Value Added Tax Regulation, 2005
28. Furnishing of revised return for rectification of mistake.
(1)If, within four years of the making of an assessment, any person discovers any mistake or error in any return furnished by him under this Regulation, and he has, as a result of the mistake, or error, paid less tax than was due under this Regulation, he shall, within one month after the discovery, furnish a revised return and pay the tax owed and interest thereon.(2)If, within four years of the making of an assessment, any person discovers any mistake or error in any return furnished by him under this Regulation, and he has, as a result of the mistake or error, paid more tax than was due under this Regulation, he may file an appeal against the assessment in the manner and subject to the conditions stipulated in section 74.
