Section 10(5) in Punjab General Sales Tax Act, 1948
(5)If any dealer discovers any omission or other error in any returns furnished by him, he may at any time before the date prescribed for the furnishing of the next return by him furnish, a revised return and if the revised return shows a greater amount of tax to be due that was shown in the original return, it shall be accompanied by receipt showing payment in the manner provided in sub-section (4) of the extra amount.
