Answer Posted / atul nema
Input Tax rebate is the tax paid/payable on the purchase of
any taxbale goods to the registered dealer.
such Input Rebate shall be utilised to pay output VAT.
Output VAT-Input VAT= Amount payable.
if Input tax is higher as compare to the Output VAT, refund
shall be generated and carried over to next tax period or
granted to the dealer as the case statue permits.
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