(2)(a)If any dealer, having furnished a return under sub-section (1), discovers any omission or error in the return so furnished, he may file a revised return before the date on which the return for the next tax period becomes due.(b)Revised returns may also be furnished by the registered dealer under this Act if revised returns are furnished under VAT Act and the rules made thereunder :Provided that revised return may not be filed under this Act if the revised return furnished under VAT Act does not relate to the transaction of Scheduled goods.
