Section 24(2) in The Rajasthan Value Added Tax Act, 2003
(2)Every return furnished by a registered dealer shall be subject to such scrutiny as may be determined by the Commissioner, to verify its correctness and if any error is detected, in any return or returns, the assessing authority or the officer authorised by the Commissioner shall serve a notice in the prescribed form on the dealer to rectification of the errors and the dealer may file a revised return within such period as specified therein.
