Rule 29 - Revised Returns (Section 28) - Delhi Value Added Tax Rules, 2005

29. Revised Returns (Section 28) (1) A person who furnishes a revised return in correction of some error that has been detected, shall do so by furnishing Form DVAT-16 along with an explanatory note specifying the mistake or errors because of which it has become necessary to furnish a revised return. (2) A person paying tax under section 16 and wishes to furnish revised return to correct any mistakes/errors as detected by him shall furnish in form DVAT 17 along with an explanatory note specifying the mistake or error because of which it has become necessary to furnish a revised return.