Section 23(2) in Daman and Diu Value Added Tax Regulation, 2005
(2)Where the dealer has specified in his books of account the turnover on the basis of amounts received and amounts paid, he shall include in the turnover of his last return -(a)any amount not yet received in respect of sales made while he was registered as a dealer under this Regulation; and(b)any amount not yet paid in respect of purchases made while he was registered as a dealer under this Regulation.
