FTA can impose penalty of AED 3000 for erroneous return submitted and AED 5000 for each repeated erroneous return as given in the Law. You could submit a VD (not required since there is no VAT impact). If they approve the VD there is a possibility they would impose penalty for error in return but there is also a possibility they would reject the VD and ask you to disclose in current return. if this happens you have a justification where you tried to rectify the error but was directed by FTA to include the same in current return. Generally i have observed that since there is no VAT impact the authority has adopted a lenient approach by not imposing penalty.