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[Cites 0, Cited by 0] [Section 18(2)] [Section 18] [Entire Act]

State of Gujarat - Subsection

Section 18(2)(b) in Gujarat Value Added Tax Rules, 2006

(b)if there is no central sales tax liability or if the central sales tax liability for the said tax period is less than the said negative amount, then no tax under the Act as well as under the Central Act will be payable and the net amount, after adjusting the central sales tax liability, shall be carried forward to the next tax period of the same year or, as the case may be, the subsequent year.