Section 16(4) in Assam General Sales Tax Act, 1993
(4)If any dealer has not furnish a return within the time allowed under sub-section (3) or, having furnished a return under that sub-section, discovers any omission or other error therein, he may without prejudice to the charge of any interest or penalty under Chapter VI furnish a return or a revised return, as the case may be, at any, time before the assessment is made and such return shall be accompanied by receipt showing payment of tax due, if any, on the basis of such return.
