Section 7(2) in The Gujarat Tax on Entry of Specified Goods Into Local Areas Act, 2001
(2)If any person liable to pay tax under this Act, having furnished return under subsection (1) discovers any omission or incorrect statement therein, he may furnish a revised return before the expiry of [one month] [Substituted for 'three months' by Gujarat 5 of 2006, dated 2nd March, 2006] from the last date prescribed for furnishing the original return.
