Section 19(2) in The Chhattisgarh Value Added Tax Act, 2005
(2)If any dealer discovers any omission, error or wrong statement in any return furnished by him under clause (a) [or clause (b)] [Inserted by C.G. Act No. 12 of 2016, dated 1.4.2016.] of sub-section (1) he may furnish a revised return in the prescribed manner and within the prescribed time.
