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[Cites 0, Cited by 0] [Section 12(5)] [Section 12] [Entire Act]

State of Kerala - Subsection

Section 12(5)(b) in Kerala Value Added Tax Rules, 2005

(b)In the case of goods in respect of which tax was paid by him under section (5A) of the Kerala General Sales Tax Act, 1963, the input tax credit in relation to such tax shall be claimed in the return for the month subsequent to the month in which the application or as the case may be, the revised application is submitted under sub-rule (2).