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[Cites 0, Cited by 1] [Section 20(1)] [Section 20] [Entire Act]

State of Maharashtra - Subsection

Section 20(1)(b) in The Maharashtra Value Added Tax Act, 2002

(b)The Commissioner may examine the return to ascertain whether it is complete and self-consistent. If the return is not complete or self-consistent, the Commissioner may serve on the dealer, within four months of date of filing of the return, a defect notice in the prescribed form. The said registered dealer shall correct the defects and submit to the prescribed authority a fresh complete and self-consistent return, within one month of the service of the defect notice: