THE WEST BENGAL VALUE ADDED TAX ACT, 2003
CHAPTER V: PAYMENT OF NET TAX OR ANY OTHER TAX, INTEREST, PENALTY, FURNISHING OF RETURNS, AND DEDUCTION OF AMOUNT AT SOURCE TOWARDS PAYMENT OF TAX, ETC

31A. Adjustment of reverse credit.

Any amount of reverse credit as referred to in clause (36c) of section 2 arising in a tax period shall be adjusted within the said tax period in such manner and subject to such conditions and restrictions, as may be prescribed.