Refund adjustment order. Section 20 (7)
(1) If the dealer desires payment by adjustment against any amount subsequently payable by him, he shall be issued a refund adjustment order in Form VAT-G9 authorising him to deduct the sum to be refunded from the amount payable by him in respect of the subsequent return period or periods following that in which the refund adjustment order is issued or for any amount determined to be payable by him subsequently.
(2) In support of any claim for deduction the dealer, shall attach the refund adjustment order to the subsequent return(s) to be furnished by him under the Act or to the treasury receipt showing the credit into the appropriate Government treasury of the amount in respect of which a demand notice has been issued to him.
(3) After allowing such deductions, the assessing authority shall cause the refund adjustment order to be cancelled.
(4) The refund adjustment order shall be transferable and the transferee shall have the same rights as the transferor had in respect of the refund adjustment order before its transfer. The credit of payment against a refund adjustment order shall be allowed after due verification.