(1) If the amount of tax that a registered person is entitled to deduct in accordance with section 17 in any month is more than the amount of tax collected in that month, such excess amount, if any, is required to be paid by that month according to this Act.

(2) According to sub-section (1), the registered person can match the remaining amount with the amount of tax to be paid in another month.

(3) Continuously according to this section The person who has registered the amount remaining after reconciliation for 6 months can apply to the tax officer as prescribed to get a lump sum refund.

(4) Notwithstanding anything written in sub-sections (2) and (3), fifty percent of the total sales for the month. A registered person who exports more than the amount of tax that can be deducted according to section 17, if he applies for refund by following the procedure specified in this section, if there is any amount left to be paid, he can match it and apply for a lump sum refund of the remaining amount.

(5) If any application is received according to sub-section (3) or (4), the tax officer shall immediately refund the amount determined to be refunded and if it is not refunded within sixty days from the date of submission of the application, interest shall also be paid on such amount as prescribed by the Government of Nepal.

< p>(6) A registered person shall not be allowed to match such amount with the tax collected in another month after claiming to get back the remaining amount by matching according to sub-sections (3) and (4).