(i) The prescribed authority within a period of two years from the end of the tax period(s) may scrutinize any return filed by a dealer and verify the correctness of the returns.

(ii) In the circumstances, if the prescribed authority finds any error or omission in the return or any incorrect claim towards the input tax credit under sub section (4) of section 18 of the Act, or finds that the claim is not fully supported by the appropriate evidence(s), he may issue a notice in JVAT 302 directing him by such date to furnish such evidence(s) as he may deem fit and necessary.

(iii) If any additional amount tax or interest or penalty is found payable after examining the evidence(s) filed by the dealer and pursuant to an order passed under sub section (2) of section 33, the prescribed authority shall issue a notice in From JVAT 303 directing him to pay the balance amount by such ate not exceeding thirty days.