Section 35(5) in Meghalaya Value Added Tax Act, 2003
(5)If any dealer discovers any omission or any other error in any return 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 by greater amount of tax to be due than what was shown in the original return, it shall be accompanied by a receipt showing payment of the extra amount in the manner provided in sub-section (4).
