Section 6(6)(a) in Uttaranchal Value Added Tax Act, 2005
(a)In respect of goods held in the opening stock (excluding Capital Goods) on the date of commencement of this Act, or on the date the dealer applies for grant of registration, input tax credit shall be claimed in six equal monthly instalments in returns for the tax periods covering period of six months starting [after expiry of six months] [Substituted for 'after expiry of three months' vide Notification No. 1314/XXXVI(4)/2008, dated 31-3-2008.] from the month in which the date of commencement of this Act or, as the case may be, the date of presentation of application for registration falls;