Section 20(4)(c) in The Maharashtra Value Added Tax Act, 2002
(c)agrees with the observation contained in any intimation received by him under section 63, that the return, fresh return or, as the case may be, revised return, filed by him contains any omission or incorrect statement, [may furnish a single revised return for that year] [These words were substituted for the words 'may furnish a revised return in respect of the period covered by the said return' by Maharashtra Tax Laws (Levy and Amendment) Act, 2013, Section 6(1)(b), (w.e.f. 1-5-2013).] in respect of the period covered by the said return within thirty days from the date of service on him of the said intimation.]