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[Cites 0, Cited by 0] [Section 12(7)] [Section 12] [Entire Act]

Union of India - Subsection

Section 12(7)(a) in The Central Excise Rules, 2017

(a)An assessee, who has filed a return in the form referred to in sub-rule(1) within the date specified under that subrule or the second proviso thereto, may submit a revised return by the end of the calendar month in which the original return is filed.