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Part B : Indirect Taxes
MVAT
30 Adjustment of Refund of F.Y. 2009-10 in F.Y. 2010-11 —
Trade Circular No. 15T of 2010, dated 15-3-2010.
Dealers who have excess credit less than rupees 1 lac in the
return for the period ending on 31st March, 2010 can adjust their refund in the
return to be filed for F.Y 2010-11. But dealers who have already filed the claim
of refund would not be allowed to carry forward to the next financial year. This
facility is provided only for current year, that is, for 31st March, 2010 only.
