Section 58(4)(a) in Orissa Value Added Tax Act, 2004

[Cites 0, Cited by 0] [Section 58(4)] [Section 58] [Entire Act]

State of Odisha - Subsection

Section 58(4)(a) in Orissa Value Added Tax Act, 2004

(a)Where any excess input tax credit for a tax period is carried forward for adjustment against the tax due for subsequent tax period or periods and such credit or part thereof remains unadjusted even after a period of twenty four months from the close of the year to which the tax period for which the return showing the excess input tax credit relates, the dealer may opt to further carry forward the credit fill final adjustment or may claim refund of the amount of such excess credit remaining unadjusted.

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State of Odisha - Subsection

Section 58(4)(a) in Orissa Value Added Tax Act, 2004