Section 12(3) in The Kerala Value Added Tax Act, 2003
(3)If the rebate allowed under sub-section (1) and the input tax credit allowed under section 11 is more than the output tax for that return period, the amount by which the sum of the input tax credit and rebate under sub-section (1) is in excess of the output tax for the return period shall be in the same manner as input tax under sub-section (6) of section 11, as if such rebate were also input tax credit accrued under that section.
