In exercise of the powers conferred by section 94 of the Odisha 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(Amendment) Rules, 2021.

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

2 . In the Odisha Value Added Tax Rules, 2005, in rule 34, after sub-rule (6A), the following proviso shall be added namely:-

"Provided that the Government may, if it is necessary so to do in the exigency, by notification, extend the days for filing of annual return in FORM VAT-201A of a particular, year to such date as may be specified therein."

By order of the Governor

Saumyajit Rout

Deputy Secretary to Government