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Input vat credit

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(Querist)
04 June 2013 If excess input vat is available after setting off with output vat whether it can be adjusted against CST payment? Please mention the provision specifically regarding the same.
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Prakash Kochar

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Prakash Kochar (Expert)
05 June 2013 Under MVAT excess vat available can be adjusted against CST liability. See Rule 55(3). For same column is provided in return form.

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