S.L. 473.2 ст. 6Adjustments to returns.

A registered person under the Act who has made any form of incorrect statement in a return furnished to the Authority for any period may correct the said return by the delivery of a corrected return within not later than ten days from when the return containing the incorrect statement was furnished to the Authority, clearly indicating that the adjusted return replaces the return furnished earlier: Provided that the Authority may, where circumstances so warrant and in its absolute discretion, extend the period indicated above and accept an adjusted return furnished by a person beyond the stipulated time period.