Section 5: In section 38 of the principal Regulation, for sub-section (3), the following sub-section shall be substituted, namely

The Daman and Diu Value Added Tax Regulation 2005Union territory Regulations of Dadra and Nagar Haveli and Daman and Diu · 2005

"(3) Subject to the provisions· of sub-section (4), any amount remaining at the end of the quarter after the application of the excess amount referred to in sub-section (2) shall, at the option of the dealer, either-

(a) be refunded to the person within ninety days after the date on which the claim was made for the refund; or

(b) be carried forward to the next tax period in the same financial year as a tax credit in that period."

Where this provision sits

Act	The Daman and Diu Value Added Tax Regulation 2005
Section	5
Marginal note	In section 38 of the principal Regulation, for sub-section (3), the following sub-section shall be substituted, namely
Jurisdiction	Union territory of Dadra and Nagar Haveli and Daman and Diu
Status	In force as published by the source

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