Section 11(2) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(2)Where the net tax of a dealer calculated under sub-section (1) amounts to a negative value, the dealer shall-(a)adjust the said amount in the same tax period against the tax payable by him under the Central Sales Tax Act, 1956 if any; and(b)be entitled to carry forward the amount remaining after application under clause (a) of sub-section (2) to next calendar month or tax period, as the case may be, of the same year, or claim a refund of the amount remaining after application under clause (a) of sub-section (2) at the end of a tax period of the same year and the Commissioner shall deal with the refund claim in the manner described in section 38 and section 39.
