Section 28(1) in Daman and Diu Value Added Tax Regulation, 2005
(1)If, within four years of the making of an assessment, any person discovers any mistake or error in any return furnished by him under this Regulation, and he has, as a result of the mistake, or error, paid less tax than was due under this Regulation, he shall, within one month after the discovery, furnish a revised return and pay the tax owed and interest thereon.
