Section 8(7) in The Jammu and Kashmir General Sales Tax Act, 1962
(7)Where a dealer furnishes a revised return under sub-section (4) of section 7 and the tax payable is more than the tax paid on the basis of original return, he shall pay the extra tax payable before furnishing the revised returns :Provided that if the tax already paid is in excess of the tax payable, such excess amount shall be treated to have been towards the tax payable for the quarter next following the date of furnishing such revised return.
