Section 30 in Arunachal Pradesh Goods Tax Act, 2005
30. Correction of deficiencies.
(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.(2)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 more tax than was due under the Act, he may lodge an objection against the assessment in the manner and subject to the conditions stipulated in section 75.
