Return Revision Deadline: GE-II returns may be filed and revised until the end of the following financial year. Returns in Form GE-II for the specified first three quarters are required to be filed by the prescribed extended date, and any such return may be revised if discrepancies are found up to the end of the financial year following the financial year of the quarterly period. The Government entity must indicate whether the return filed is original or revised, and the direction takes immediate effect.