(1) (a) A registered dealer who desires to submit a revised return under sub-section (2) of section 19, in respect of any quarter of a year other than the last quarter, shall do so at any time before the date on which the return for the last quarter of that year becomes due or would have become due but for the closure of his business.

(b) A revised return in respect of the last quarter of such year shall be furnished by him at any time before the date on which return for the first quarter of the year immediately succeeding, becomes due or would have become due but for the closure of his business.

(c) The statement furnished under clause (b) of sub-section (1) of Section 19 may be revised once within one month from the last date prescribed for its filing.

(2) A revised return referred to in clause (a) or clause (b) of sub-rule (1) shall be furnished in form 17 and in form 18 prescribed in clause (c) and shall be accompanied by -

(a) an explanatory note specifying the omission, error or wrong statement by reason of which it has become necessary to furnish a revised return and indicating the difference between the original and the revised return.

(b) a copy of challan in proof the payment of the amount of tax if any, payable in addition to the tax already paid along with the return filed under the provisions of clause (a) or clause (b) of sub-rule (2) of rule 20 and interest payable on such amount.