20. Complete and self consistent return.

(1) A defect notice for the purposes of clause (b) of sub-section (1) of section 20 shall be in Form 212.

(2) Any return shall be deemed to be complete and self consistent only if, all the items in the return pertaining to gross receipts, turnover of sales and turnover of purchases, claim of set-off, amount of excess credit carried forward and amount of excess credit claimed as refund, calculation of tax as also the details where applicable regarding the cumulative quantum of benefits, amount of payment deferred, monetary ceiling, period of incentives and refunds are filled in their appropriate places and are arithmetically self consistent and if the details provided in the return regarding name, address, registration number, period of return and the Entitlement Certificate number, where applicable, are filled in fully and the period for which the dealer has filed the said return is in accordance with rule 17 or, as the case may be, rule 18.