Section 11(2) in The Delhi Value Added Tax Act, 2004
(2)[ Where the net tax of a dealer calculated under sub-section (1) of this section 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)be entitled to carry forward the amount remaining after application under subsection (2)(a) to next calender month or tax period, as the case may be, of the same year, orclaim a refund of the amount remaining after application under sub-section (2) (a) at the end of a tax period of the same year and the Commissioner shall deal with the refund claim in the manner described in section 38 and section 39 of this Act.Explanations - 1. Refund can be claimed at the end of a tax period only.
