MBA (Finance) B.Com.(P)
3443 Points
Joined March 2007
yes examples are given at DVAT.GOV.In.
1 simple example there was given as follow:
Example
A dealer ABC in Delhi purchases goods in Delhi for which he pays Rs 2000 as input tax. He makes a sale in Delhi for which the tax is Rs 900. He also makes an inter-state sale to another dealer situated outside Delhi for which the CST is Rs 3000.
His net DVAT liability for the period is a negative amount of Rs 1100. He can apply this negative amount against his CST liability.
He will be required to pay Rs 1900 (CST of Rs 3000 reduced by excess DVAT credits of Rs 1100) to the government.
for more specification / clarification please visit to below mentioned link :-
https://dvat.gov.in/dvatonline/page.php?PageId=10