MVAT Act 14अध्याय II · Incidence and Levy of Tax
धारा 14 · Input tax credit exceeding tax liability
अक्षर आकार — स्तर 1, कुल 4 में से
(1)
If a registered dealer's (other than an exporter) input tax credit determined under section 11 for a period exceed tax liability for that period, the excess may be set off against any outstanding tax under this Act.(2)
The excess input tax credit after adjustment under sub-section (1) of Section 11 may be carried forward as an input credit to the following period or periods.इस धारा पर आपका निजी नोट
यह नोट सिर्फ़ आप देख सकते हैं।