The Orissa Value Added Tax Act, 2004 Notifciation
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Body NOTIFICATION No. 18554- FIN-CT1-TAX-0016/2016 Dated 28th June, 2016

In exercise of the powers conferred by Section 94 of the disha Value Added Tax Act,2004 (Odisha Act, 4 of 2005), the State Government do hereby make the following rules further to amend the Odisha Value Added Tax Rules, 2005,namely:-

1. (1) These rules may be called the Odisha Value Added Tax ( 2nd Amendment) Rules, 2016.

(2) They shall come into force on the date of their publication in the Odisha Gazette.

2. In the Odisha Value Added Tax Rules,2005 (hereinafter referred to as the said rules), in rule 15,

(i) for sub-rule (1), sub-rule (2) and sub-rule (3), the following sub-rules shall be substituted, namely:-

"(1) Every dealer, who does not have more than one place of business, liable to be registered under sub-section (1) of Section 25 shall make an application for registration electronically in Form VAT- 101 and upload scanned copies of self-attested requisite documents along with the application form to the registering authority under whose jurisdiction the place of business is situated.

(2) Any person, not being liable to pay tax under Section 10 of the Act shall make an application electronically in Form VAT-101 and upload scanned copies of self-attested requisite documents along with the application form to the registering authority under whose jurisdiction the place of business is situated, for voluntary registration under subsection (1) of Section 26 of the Act .

(3) Every dealer, who has more than one place of business within the State and liable to be registered under sub-section (1) of Section 25 shall declare one of such places of business as the principal place of business and make an application electronically in Form VAT-101 and upload scanned copies of self-attested requisite documents along with the application form to the registering authority under whose jurisdiction the principal place of business is situated."

(ii) for sub-rule(9), the following sub-rules shall be substituted, namely:-

"(9) The application for registration in Form VAT-101 shall be accompanied with processing fee as notified by the Commissioner from time to time along with declarations,-

(a) in respect of the address of additional places of business, branch offices, warehouses or godowns situated inside the State in Form VAT-101A.

(b) in respect of the address of additional places of business, branch offices, warehouses or godowns situated outside the State in Form VAT-101B.

(c) in respect of the personal details of the proprietor, managing partner, managing director, authorized officer or karta of the business in Form VAT- 101C affixing thereto scanned copy of two specimen signature of:

(i) the proprietor, in case the applicant is a proprietorship concern;

(ii) the managing partner, in case the applicant is a partnership firm;

(iii) the managing director or director or the officer duly authorised by the Board of Directors through a resolution, in case the applicant is a company incorporated under the Companies Act, 1956;

(iv) the president or secretary or duly authorised officer, in case the applicant is an association of persons;

(v) the karta , in case the applicant is a Hindu Undivided Family; and the said form shall be duly filled in, duly signed individually by the aforesaid person(s), as applicable, and verified in the manner specified in the form.

(d) in respect of name and address along with the signature of the manager or employee of the business or any other person associated with the business in Form VAT-101D, who have been authorized to receive notice, order or communication under the Act and these rules on behalf of the dealer and the service of such notice, order or communication on whom, shall be binding on the dealer:

Provided that any change in the information furnished in Form VAT-101D shall be intimated electronically to the registering authority within seven days from the date of occurrence of such change and the intimation shall be accompanied by afresh declaration in Form VAT-101D incorporating therein such changes.

(e) A dealer applying for registration under this rule shall be required to upload the self-attested documents, namely:-

In support of proof of residence for proprietor:

(any one of the following)

(i) Voter identity card

(ii) Passport;

(iii) Driving license;

(iv) Aadhaar Number/NPR (National Population Register)Number;

(v) Holding tax payment receipt for current/previous year;

(vi) Last paid electricity bill in the name of applicant or parents or spouse;

(vii) Any other documents as may be notified by the Commissioner from time to time;

In support of proof of place of business:

(any one of the following)

(i) Holding tax payment receipt for current/previous year;

(ii) Record of right;

(iii) Agreement or lease deed duly executed in case of rented premises;

(iv) Certificate issued by the local authority in respect of shops and establishment;

In support of proof of constitution of business:

For company:

(i) Certificate of incorporation issued by Registrar of Companies;

(ii) Memorandum of Association and Articles of Association;

For partnership firms including limited liability partnership firm:

(i) Partnership deed;

For other concerns:

(i) Any document in support of their constitution/ incorporation/registration;