(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 One crore;

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

Provided that the revised return pertaining to the year 2014-15 can be furnished upto 31st December, 2015 by a dealer having an annual turnover exceeding Rupees One Crore.

Provided further that the revised return pertaining to the year 2015-2016 can be furnished up to 31st December, 2016, by a dealer having annual turnover exceeding rupees one crore.

Provided that the revised return pertaining to the year 2016-2017 can be furnished up to 15th December, 2017, by a dealer having annual turnover exceeding above rupees one crore.

Provided that, the revised return pertaining to the year 2017-2018 can be furnished up to 15th February, 2019, by a dealer having annual turnover exceeding Rupees one crore:

Provided further that the revised return pertaining to the year 2020-2021 can be furnished upto 28th February, 2022 by a dealer having annual turnover exceeding rupees one crore.

(2) A revised return referred to in sub-rule (1) shall be furnished in Form 10, Form 10.1 or Form 10.2 as

the case may be, 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.