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[Cites 0, Cited by 0] [Section 46(1)] [Section 46] [Entire Act]

State of West Bengal - Subsection

Section 46(1)(g) in West Bengal Value Added Tax Act, 2003

(g)a registered dealer other than a dealer enjoying deferment, exemption or remission of tax under clause (a) , or clause (b) , or clause (c) of sub-section (1) of section 118, as the case may be, [ at his option, does not carry forward the excess amount of input tax credit or input tax rebate, which has accumulated during a year, to a return period in the following year and brings to the notice of the Commissioner, in writing, within three months from the end of the following year that he wants refund of the excess amount of input tax credit or input tax rebate which has accumulated during that year] [Substituted w.e.f. 01.04.2005 by S. 12(23) (b) of WB Act XVIII of 2006 for 'brings to the notice of the Commissioner, in writing, within three months from the end of the following year that he wants refund of the excess amount of input tax credit or input tax rebate which has accumulated during that year and which has remained unadjusted at the end of the said following year'.]; or