Section 6(11) in Uttaranchal Value Added Tax Act, 2005
(11)Every dealer liable to file returns under Section 23 shall, after the end of the assessment year, file, within 90 days, a statement showing his admitted tax liability and the amount of input tax credit for the assessment year after calculating the adjustments, if any, made between different tax periods during the relevant assessment year and also the amount if any, adjusted towards outstanding tax, penalty and interest dues.
