On an application made within thirty days from the date of receipt of order passed under sub-section (1) by the taxable person or on his own motion, if the Additional/Joint commissioner considers that such order is erroneous, he may withdraw such order and follow the procedure laid down in section 66 or 67.
Article explains what is GST Return, Type of GST Return, Who is required to file GST Return, How to File GST Return, How to revise GST Return, Due dates to file GST Return etc.
