Section 11(2) in Daman and Diu Value Added Tax Regulation, 2005
(2)Where the net tax of a dealer calculated for a tax period under sub-section (1) amounts to a negative value, the dealer shall-(a)adjust the said amount in the same tax period against the tax payable by him under the Central Sales Tax Act, 1956 (74 of 1956), if any; and(b)carry forward the surplus amount, if any, after making adjustments under clause (a) to the next tax period within the same financial year.
