Section 24(3) in The Goa Value Added Tax Act, 2005
(3)If any dealer having furnished a return under sub-section (1), discovers any omission or incorrect statement therein, he may furnish a revised return at any time before a notice for assessment is served on him in respect of the period covered by the said return or before the expiry of one year following the last date prescribed for farnishing the said return, whichever is earlier.
