Section 18(2B) in Kerala General Sales Tax Rules, 1963
(2B)Any dealer, the assessment in respect of whom is treated as completed in accordance with the provisions of Section 18 may, if he finds that any mistake has crept in the return filed for any of the years to which the said section applies, file a revised return in Form No. 9 on or before the 30th June, 1998, and pay tax in the manner specified in sub-rule (3).
