Section 20(4) in The Maharashtra Value Added Tax Act, 2002
(4)[ Any person or dealer who, having furnished a return [* * *] [Sub-section (4) substituted by Maharashtra Act 17 of 2009, Section 5 (w.e.f. 1-7-2009).],-(a)discovers any omission or incorrect statement therein, may furnish, a revised return in respect of the period covered by the return at any time before a notice for assessment is served on him in respect of the period covered by the said return or before the expiry of a period of [ten] [Substituted for the word 'nine' by Maharashtra 15 of 2011, Section 12(2)(a) (w.e.f 1-5-2011).] months from the end of the year to which the return [* * *] [Deleted for the words 'or, as the case may be, a revised return' by Maharashtra 15 of 2011, Section 12(2)(b) (w.e.f 1-5-2011).] relates, whichever is earlier;(b)discovers as a result of the report of audit of his accounts prepared for the purpose of section 61, any omission or incorrect statement therein, [may furnish a single revised return for the year] [These words were substituted for the words 'may furnish a revised return' by Maharashtra Tax Laws (Levy and Amendment) Act, 2013, Section 6(1)(a), (w.e.f 1-5-2013).] as regards the period in respect of which the omission or incorrect statement is discovered, [before] [Substituted for the word 'after' by The Maharashtra Tax Laws (Levy and Amendment) Act, 2010, section 11, (w.e.f 1-5 2010).] the expiry of the period of thirty days from the date prescribed for furnishing the said report;(c)agrees with the observation contained in any intimation received by him under section 63, that the return, fresh return or, as the case may be, revised return, filed by him contains any omission or incorrect statement, [may furnish a single revised return for that year] [These words were substituted for the words 'may furnish a revised return in respect of the period covered by the said return' by Maharashtra Tax Laws (Levy and Amendment) Act, 2013, Section 6(1)(b), (w.e.f. 1-5-2013).] in respect of the period covered by the said return within thirty days from the date of service on him of the said intimation.][Provided that, any such person or dealer may furnish not more than one revised return under each of the aforesaid clauses and such revised return may include revision of return or revised return filed earlier.] [Proviso was inserted by Maharashtra 15 of 2011, Section 12(3) (w.e.f 1-5-2011).]
