Section 30(1) in Arunachal Pradesh Goods Tax Act, 2005
(1)If, within 4 years of the making of an assessment, any person discovers a mistake or error in any return furnished by him under this Act, and he has a result of the mistake or error paid less tax than was due under the Act, he shall, within one month after the discovery furnish a revised return and pay the tax owed and interest thereon.
