(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 error 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.