Section 28 in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
28. Correction of deficiencies.
- If a person discovers a discrepancy in a return furnished by him for a tax period under this Regulation, he shall remove such discrepancy and furnish a revised return within the year following the year of such tax period:Provided that if, as a result of the discrepancy, the person has paid less tax than was due under this Regulation, he shall, pay the tax owed and interest thereon.
