Section 7A(5) in The Central Sales Tax (Punjab) Rules, 1957
(5)If any registered dealer discovers any omission or other error in any return furnished by him, he may at any time, before the date prescribed for the furnishing of the next return by him, furnish a revised return, and if the revised return shows a greater amount of tax to be due than was shown in the original return, it shall be accompanied by a receipt showing payment of the extra amount in the manner provided in sub-rule (2).
