(1) A registered dealer who desires to submit a revised return under sub-section (2) of section 18, in respect of any quarter or quarters of a year, shall do so at any time before 

(i) 31st July of the subsequent year, in case of such dealer whose annual turnover does not exceed rupees sixty lacs;

(ii) 31st October of the subsequent year, in other cases.

(2) A revised return referred to in sub-rule (1) shall be furnished in form 10 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 form 26 or e-Receipt in form 26 A in proof of payment of the amount of tax, if any, payable in addition to the tax already paid along with the original return and interest payable on such amount.