Section 18(2A) in Kerala General Sales Tax Rules, 1963
(2A)Any dealer who subsequently finds that any mistake has crept in the return filed under sub-rule (1), may file a revised return in Form No.9, within six months from the date fixed for filing return under sub-rule (1) or along with the certificate of audit and statement required to be filed under sub-rule (14B) of rule 32, as the case may be.
