Section 31A in West Bengal Value Added Tax Act, 2003
31A. Adjustment of reverse credit.
- any amount of reverse the date as referred to [in clause (36C) ] [Substituted w.e.f. 1.4.2005 by S. 6(9) of WB Act XIII of 2005 for 'in clause (36B)'.] of section 2 arising in a tax period shall be adjusted within the said tax period in such manner and subject to such conditions and restrictions, as may be prescribed.
