https://www.taxtmi.com/notifications?id=117571 Where input credit remains after application under the utilisation rule, the dealer may carry forward the remaining credit to the next calendar month or claim a refund at the end of a tax period; the Commissioner shall process refund claims under the Act's refund provisions, refunds are claimable only at the end of a tax period, and inadvertent excess payments shall be treated as credit in the relevant month or tax period. en-us Mon, 30 Mar 2015 00:00:00 +0530 Mon, 13 Apr 2015 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=117571 Where input credit remains after application under the utilisation rule, the dealer may carry forward the remaining credit to the next calendar month or claim a refund at the end of a tax period; the Commissioner shall process refund claims under the Act's refund provisions, refunds are claimable only at the end of a tax period, and inadvertent excess payments shall be treated as credit in the relevant month or tax period. Notifications VAT - Delhi Mon, 30 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/notifications?id=117571