In exercise of the powers conferred by section 94 of the Orissa Value Added Tax Act, 2004 (Orissa Act 4 of 2005), the state Government do hereby make the following rules further to amend the Orissa Value Added Tax Rules, 2005, namely:
1. (1) These rules may be called the Orissa Value Added Tax (Amendment) Rules, 2009.
(2) They shall come into force on the date of their publication in the Orissa Gazette.
2. In the Orissa Value Added Tax Rules, 2005 (hereinafter referred to as the said rules), in rule 2, in sub-rule (1),
(i) for clause (d), the following clause shall be substituted, namely:
"(d) Assistant Commissioner, Deputy Commissioner, Joint Commissioner, Additional Commissioner, Special Additional Commissioner and Special Commissioner shall respectively mean Assistant Commissioner of Sales Tax, Deputy Commissioner of Sales Tax, Joint Commissioner of Sales Tax, Additional Commissioner of Sales Tax, Special Additional Commissioner of Sales Tax and Special Commissioner of Sales Tax appointed under sub-section (2) of section 3 of the Act to assist the Commissioner;"
3. In the said rules, in rule 4,
(i) in sub-rule (1), for the words "an Assistant Sales Tax Officer or a Sales Tax Officer" the words "an Assistant Commissioner of Sales Tax, a Sales Tax Officer (s), and an Assistant Sales Tax Officer (s)" shall be substituted;
(ii) in sub-rule (2), after the words "Sales Tax Officer", the words "or an Assistant Commissioner of Sales Tax" shall be inserted;
(iii) sub-rule (4) shall be substituted by the following sub-rule, namely:
"(4) The Government may, by notification, constitute several circles into ranges over which a Joint Commissioner, a Deputy Commissioner(s), an Assistant Commissioner(s), a Sales Tax Officer(s) and an Assistant Sales Tax Officer(s) shall exercise jurisdiction";
(iv) sub-rule (6) shall be substituted by the following sub-rule, namely:
"(6) The Government may, by notification, constitute one or more Large Tax payers' Unit, hereinafter referred to as LTU, in a range";
(v) sub-rule (7) shall be substituted by the following sub-rule, namely:
"(7) The Commissioner may, by notification, assign any dealer under any circle in the range to the LTU, constituted in that range";
(vi) sub-rule (8) shall be substituted by the following sub-rule, namely :
"(8) A Joint Commissioner, Deputy Commissioner, and/or an Assistant Commissioner, a Sales Tax Officer and an Assistant Sales Tax Officer shall discharge such function under the Act and these rules as may be specified by the Commissioner, by notification, in respect of the dealers assigned to that LTU under sub-rule (7)"; and sub-rule (9), shall be substituted by the following namely:
"(9) The Government may also, by notification, constitute enforcement ranges comprising different circles over which a Joint Commissioner, a Deputy Commissioner, an Assistant Commissioner, a Sales Tax Officer (s) and/or an Assistant Sales Tax Officer(s) shall exercise jurisdiction".
4. In the said rules, in rule 5, for sub-rule (3), the following sub-rule shall be substituted, namely:
"(3) The Commissioner shall not authorize any officer below the rank of a Sales Tax Officer, to exercise power under sub-section (3) of section 73, and sub-section (3) of section 74".
5. In the said rules, in rule 6,
(i) the words "of sales" wherever appear in the first paragraph shall be omitted;
(ii) clause (c) & (d) shall be substituted by the following clauses, namely:
"(c) The turnover of sales of goods, when such goods are intended to be used as capital goods as referred to in sub section (8) of Section -2 or for use in manufacturing of goods to a dealer under:
(i) a SEZ, or
(ii) a STP, or
(iii) an EHTP,
subject to production of evidence to the satisfaction of the Commissioner,"
d) the turnover of sale of goods to a EOU when such goods are intended to be used as capital goods as referred to in sub section (8) of Section-2 or for use in manufacturing of goods, subject to production of evidence to the satisfaction of the Commissioner;"
(iii) after clause (e), the following clauses shall be added, namely:
"(f) the turnover of sales of goods as specified in Schedule 'C' which has suffered tax under the Act, in the State.
(g) The turnover of sale of a retailer liable to pay turnover tax, of such goods which are declared u/s 14 of the CST Act and which have been purchased on payment of tax under the Act.
(h) The turnover of sale of a retailer, who is liable to pay turnover tax, of such goods on which tax has been paid on M.R.P under the Act."
6. In the said rules, in rule 7,
(i) in sub-rule (2), for the word 'six' the word "three" shall be substituted;
(ii) in sub-rule (3), in clause (d), for the words, "thirty days", the words "three months" shall be substituted;
(iii) sub-rules (4), (5), (6) and (7) shall be substituted by the following sub-rules, namely:
"(4) where, due to occurrence of any or more of the events referred to in sub-rule (3) above, credit notes and debit notes are either issued or received, the dealer shall make adjustment as per the particulars contained in the credit notes and debit notes issued and/or received in the manner prescribed in sub-rule (5) and in sub-rule (6).
(5) Subject to sub-rule (2) and (3) above, the registered dealer, on receipt of credit notes and debit notes in any tax period, shall furnish the details of such credit notes and debit notes and work out its effect on input tax credit in Annexure-V of Form VAT-201; and shall make adjustment in return by reducing or increasing the ITC, as the case may be,
(6) Subject to sub-rule (2) and (3) above, the registered dealer, on issue of credit notes and/or debit notes by him in any tax period, shall furnish the details of such credit notes and debit notes and work out its effect on output tax in Annexure-V of Form VAT-201 for making adjustment in the return by reducing or increasing the output tax, as the case may be.
(7) In cases where the input tax credit and/or output tax are adjusted in any tax period, in the manner provided in sub-rule (5) and (6) due to occurrence of any or more of the events referred to in sub-rule (3), the revised return required to be filed as per the provisions of the clause (b) of sub section (4) of section 33 of the Act shall be deemed to have been filed; and
(iv) sub-rule (8) and (9) shall be omitted.
7. In the said rules, in rule 8, for sub-rule (1), the following sub-rule shall be substituted, namely:
(i) "(1) A dealer executing works contract shall be eligible to pay tax by way of composition in the manner set out in the following sub-rules, in lieu of tax payable under clauses (a) of section 9, subject to the following conditions and restrictions, (a) he shall not purchase or sell goods in course of inter state trade or commerce;
(b) he shall not dispatch goods to or receive goods from, outside the State, otherwise than by way of sales or purchases, as the case may be; and
(c) he shall not import goods from or export goods to, outside the territory of India.
(d) he shall not undertake any business other than execution of works contract";
(ii) the proviso to sub-rule (4) shall be omitted; and
(iii) for sub-rule- (9), the following sub-rule shall be substituted, namely:
"(9)(a) Notwithstanding anything contained in sub-rules (1) to (8) the assessing authority may, assess the tax payable by a dealer in accordance with the provisions of section 40, 42, and/or 43 for any tax period(s) in the year(s) for which the dealer has been permitted to pay tax by way of composition in lieu of tax assessable on his taxable turnover, if he is satisfied on the basis of audit or any other information in his possession that the dealer has suppressed the gross value received or receivable towards execution of works contract or violates any of the conditions prescribed in sub-rule (1) during the tax period(s).
(b) where assessment proceeding is initiated as referred to in clause (a), the permission for payment of tax by way of composition shall be deemed to have been revoked for the tax periods to be assessed under section 40, 42 and/or 43".
8. In the said rules, in rule 9,
(i) in sub-rule (1),
(i-a) clause (a) including explanation thereto shall be substituted by the following namely:
"(a) his gross turnover does not exceed rupees twenty lakh during the preceding year.
Explanation-I -For the purpose of this clause, a dealer who is registered under the repealed Act and is deemed to have been registered under the Act and his gross turnover did not exceed rupees twenty lakh in a period of twelve consecutive months ending on the date immediately preceding the appointed day shall, subject to clauses (b), (c), (d) and (e) be liable to pay turnover tax.
Explanation-II .. The expression retailer as referred to in sub-rule (1) shall mean and always be deemed to have meant not to include the works contractor."
(i.b) after clause (e), the following clause shall be inserted, namely:
"(f) he does not execute any works contract"; and
(ii) in sub-rule (4), for the words, "makes purchase of taxable goods" the words, "purchases or receives any taxable goods within the state" shall be substituted.
(iii) in sub-rule (6), the words, bracket and figure "sub-rule (3) of" shall be omitted.
9. In the said rules, in rule 9-A, in sub-rule (3), for the word "claim" the word "collect" shall be substituted.
10. In the said rules, in rule 11, sub-rule (2) shall be substituted by the following sub-rule namely:
"(2) Subject to the conditions prescribed in sub section (5) of section 20 input tax credit on capital goods shall be allowed in the following manner:
(a) in case of a continuing business, the admissible input tax credit on purchase of capital goods during a tax period shall be credited in full during that tax period; and
(b) in case of a start up or new business, admissible input tax credit on purchase of capital goods during a tax period shall be allowed to be credited in the tax period in which commercial sale commences; and input tax on capital goods purchased after commencement of commercial sale of the goods produced shall be allowed credit as per provisions made in clause (a).
(c) Where there is sale of both taxable and tax exempt finished products admissible input tax credit, shall be determined on application of the principles as provided under sub-rule (1) in respect of each tax period.
(d) The balance admissible input tax on account of purchase of capital goods remaining unadjusted till the tax period shall be credited in the first tax period after the OVAT (Amendment) Rules 2009 come into force;" and
(i) after sub-rule (2), the following sub-rules shall be inserted, namely:
"(3)(a) where a dealer effects sale of goods in the course of interstate trade and commerce, the creditable input tax shall be calculated limiting the same to the extent of CST payable under the CST Act 1956 as provided in clause (d) of the proviso to sub section (3) of Section 20 of the Act.
(b) in case of sale of goods in any tax period in the manner referred to in clause (a) above, the registered dealer making such sales, while filing return under the Act for the tax period, shall furnish the particulars of such sales and the corresponding purchases of goods made from the registered dealers inside the state in Annexure-II of Form VAT-201.
(c) In case, the sale of goods in the manner referred to clause (a) above, results in CST payable less than the corresponding input tax on the corresponding purchase of goods, the input tax creditable for the tax period shall be reversed by the amount calculated in the box provided in serial No. 5 of Annexure-II in the Return.
(d) In case the CST payable is equal to or more than the corresponding input tax as calculated as per provisions of clause (c), there shall be no reversal of Input Tax Credit.
(e) In case of sale of goods in the manner referred to in clause (a) above during the period commencing from 1st of June 2008 till the month in which sub-rule (3) comes in to force, the registered dealer making such sales, while filing return under the Act for the tax period in which sub-rule (3) comes into force, shall furnish the required information in Annexure-II-A of Form VAT-201.
(f) In case, the sale of goods in the manner referred to clause (a) above during the tax periods referred to in clause (e) above, results in CST payable less than the corresponding input tax on the corresponding purchase of goods, the input tax creditable for the tax period shall be reversed by the amount as calculated in Annexure-II-A of Form VAT-201.
(4) Input Tax Credit on stock of goods held, (i) on the date of Registration as admissible under sub-section (11) of Section 20 and (ii) on the date of assignment of TIN to a registered dealer liable to pay tax u/s 11 in lieu of tax payable u/s 16, shall be calculated and availed in the manner prescribed as under:
(a) The claim of credit of input tax shall be the tax paid on purchases, duly supported by retail invoices, made from a dealer(s) registered under this Act inside the State within 3 months prior to the date of registration or the date on which TIN is assigned in lieu of SRIN and held in stock on the date of registration or on the date a dealer is assigned with TIN in lieu of SRIN.
(b) Every dealer granted registration under rule 18 and assigned with TIN and such dealers who are assigned with TIN in lieu of SRIN u/r 27 shall, within 15 days from the date of grant of registration, apply to the assessing authority in Form VAT-607-A along with an inventory showing the quantity and value of goods held in stock as on the date of registration.
(c) The Assessing Authorities shall verify and allow the claim of credit as found admissible.
(d) When the claim of credit preferred by a registered dealer is accepted by the assessing authority he shall be communicated in Form VAT-608-A, the amount of claim allowed and the tax period in which it shall be availed.
(e) The Input Tax allowed shall be adjusted against Output tax payable.
Provided that no credit under this rule shall be allowed to a registered dealer liable to pay turnover tax under clause (b) of section 9".
11. In the said rules, rule 13 including the marginal heading shall be substituted by the following rule and the marginal heading, namely:
"(13) (1) Input tax credit on purchase of goods intended for sale by way of transfer of right to use .. where goods are purchased within the state by a registered dealer on tax invoice which are intended for sale by way of transfer of right to use, the dealer making such purchases shall furnish the required information in Annexure-III-A of the return and credit of input tax shall be allowed in the tax period during which the first of such sale by way of transfer of right to use is made.
(2) The balance admissible input tax on account of purchase of goods for sale by way of transfer of right to use remaining unadjusted till the tax period shall be credited in the first tax period after the OVAT (Amendment) Rules 2009 come into force;
(3) In cases where goods purchased for sale by way of transfer of right to use are not sold but used otherwise, the input tax availed shall be reversed as per provisions of clause (a) of sub section (9) of section 20".
12. In the said rules, in rule 14,
(i) for sub-rule (1), the following sub-rule shall be substituted, namely:
"(1) Where input tax credit is already availed of by a registered dealer against purchase of goods and the goods so purchased are used, sold or disposed of in a manner envisaged in sub section (9) of section 20 which makes the dealer ineligible for Input Tax Credit, the input tax credit so availed of shall be deducted from the input tax credit for the tax period in which such event takes place";
(ii) for sub-rule (2), the following sub-rule shall be substituted, namely:
"(2) Where there is a negative input tax credit for a tax period, as a result of deductions made under sub-rule (1) the said negative amount will be paid along with the output tax as in the prescribed return";
(iii) sub-rule (3) shall be omitted;
(iv) in sub-rule (4), for clause (ii), the following clause shall be substituted, namely:
"(ii) in case of a registered dealer selling taxable goods, a part of which is disposed
off in the manner prescribed in sub-rule (1).
Where 'X' is the input tax credit to be reversed,
'U' is the input tax credit availed during the tax period,
'V' is the total estimated sale value of goods, disposed off in the manner prescribed in sub-rule (1) above in that period,
'W' is the total sale value of goods including the sale value of goods disposed off in the manner prescribed in sub-rule (1) above during that tax period".
(v) after sub-rule (4), the following sub-rules shall be inserted, namely:
"(5) Where any registered dealer assigned with TIN sells any goods at a price less than the corresponding purchase price in any tax period, he shall furnish the particulars of sale of such goods in Annexure .. VI of Form VAT-201.
(6) In the case of sale of goods in the manner referred to in sub-rule (5), which results in output tax less than the corresponding input tax paid on the purchase of such goods, the input tax creditable for the tax period shall be reversed as calculated in Annexure-VI of Form VAT-201.
(7) A registered dealer making sale of goods in the manner referred to in sub-rule (5), during the period commencing from 1st of June 2008 till the date on which sub-rule (5) and (6) come into force shall furnish information of such sale effected during the period mentioned above and the corresponding purchase price in Annexure - VI-A of Form VAT-201; and input tax credit for the tax period in which sub-rule (6) comes into force shall be reduced by the amount as calculated in the said Annexure".
13. In the said rules, in rule 15, for sub-rule (2) the following sub-rule shall be substituted, namely:
"(2) Any person, not being liable to pay tax under section 10 of the Act who intends to establish a business for manufacturing of goods of value exceeding Rupees one lakh for sale, or to carry on business in respect of goods of value exceeding Rupees three lakhs during a period of twelve consecutive months, shall make an application in Form VAT-101 to the registering Authority under whose jurisdiction the place of business is situated, for registration under sub section (1) of section 26 of the Act";
(i) sub-rule (4) including the proviso thereto shall be omitted;
(ii) sub-rule (6) shall be omitted;
(iii) For the proviso to sub-rule (7), the following proviso shall be substituted, namely:
"Provided that where any dealer has more than one place of business inside the state falling under the jurisdiction of different registering authorities and such dealer failing to intimate the principal place of business to the registering authority within the stipulated time period, the registering authority (s) may report such cases to the Commissioner for deciding the principal place of business. The Commissioner, on receipt of such information or on his own motion and after such enquiry as deemed necessary may decide the principal place of business and the registering authority concerned may be intimated to issue certificate of registration to the dealer';
(iv) sub-rule (8), shall be omitted;
(v) after sub-rule (8), so omitted, the following sub-rules shall be inserted, namely:
"(8-a) -Every dealer, who is deemed to be registered under sub-section (5) of section 25 and liable to pay VAT under section 11 or liable to pay turnover tax under section 16, and who has not submitted the information required to be submitted in Form VAT-1 shall furnish the said information and declarations in Form VAT-1 to the registering authority, within three months from the date of effect of this sub-rule.
(8-b) in cases where dealers deemed to be registered under sub section (5) of section 25 and assigned with TIN have furnished the required information in VAT-1, but registration certificates have not been issued, such pending cases shall be transferred to the circle office for issue of registration certificate"; and
(vi) after sub-rule (9), the following sub-rule shall be inserted, namely:
"(10) in cases where registration certificates have not been issued on applications received in the range office in Form VAT-101 such pending applications, with all enclosures shall be transferred within 15 days from the date of effect of this sub-rule to the circle office under which the place of business or the principal place of business, in case there is more than one place of business, of the dealer is situated."
14. In the said rules, in rule 16,
(i) In sub-rule (1), the words "or range" appearing after the words "registered in a circle", shall be omitted; and
(ii) In sub-rule (3), the words "or range" shall be omitted.
15. In the said rules, in rule 18,
(i) the following proviso to sub-rule (4) shall be added, namely:
"Provided that in case of application filed under clause (b) of sub-section (1) of section 26 by a retailer for registration as a SRIN dealer, the certificate of registration shall be in form VAT-001";
(ii) in sub-rule (5), for the words, figure and brackets, "sub-rule (1)" the words figures and brackets, "clause (a) of sub section (1) of section 26 of the Act" shall be substituted; and
(iii) for sub-rule (6), the following sub-rule shall be substituted, namely:
"(6) A dealer who on application under clause (a) of sub-section (1) of section 26 has been granted certificate of registration under sub-rule (1), shall, on commencement of commercial production, intimate in writing to the registering authority along with the certificate of registration issued for endorsement of the date of such production".
16. In the said rules, in rule 27,
"(1) Where a registered dealer, who has been granted certificate of registration under the Act and assigned with SRIN,
(a) elects, by exercising option in writing, to pay VAT as specified in clause (a) of section 9; or
(b) intends to purchase or sell goods in course of inter-State trade or commerce; or
(c) intends to dispatch or receive goods otherwise than by way of sales to or from outside the State; or
(d) whose gross turnover exceeds rupees 20 lakh at any time during the year in which he has been paying turnover tax,
he shall make an application in Form VAT-106 to the registering authority for issue of certificate of registration and assignment of TIN under sub-rule (1) of rule 19";
(ii) in sub-rule (2), the words "of the range" appearing after the words "registering authority", shall be omitted and for the words and figures "Form VAT-102" the words and figures, "Form VAT 103" shall be substituted;
(iii) sub-rule (3), shall be substituted by the following sub-rule, namely:
"(3) If it comes to the knowledge of the registering authority that any of the events as specified in sub-rule (1) has occurred for which, the dealer is no-longer liable to pay turn over tax as specified in clause (b) of section 9 and that the dealer has failed to make an application under sub-rule (1), the said authority shall issue a certificate of registration in from VAT-103 and assign him with a TIN.
Provided that the certificate of registration issued in Form VAT-001 along with the SRIN assigned to the dealer registered under this sub-rule shall be deemed to have been canceled from the date of issue of such certificate of registration, and the dealer registered in the manner prescribed above shall surrender the certificate of registration issued in Form VAT-001 to the registering authority for cancellation";
(iv) sub-rule (4) and the proviso thereto shall be omitted; and
(v) in sub-rule (5), for the words, brackets and figure, "sub-rule (4)", the word, brackets and figures "sub-rule (3)" shall be substituted.
17. In the said rules, after rule-27, the following rule shall be inserted, namely:
"27 A-Transition of registered dealer paying VAT to registration for payment of turnover tax:
(1) where a registered dealer, who has been granted certificate of registration under the Act and assigned with TIN;
(a) is no longer effecting purchase or sale of goods in course of interstate trade or commerce;
(b) is no longer dispatching or receiving goods otherwise than by way of sales to or from outside the state; and
(c) whose gross turnover has, during each of the preceding three consecutive years failed to exceed rupees twenty lakhs;
the dealer may make an application in Form VAT-106 A to the registering authority for issue of certificate of registration and assignment of SRIN under sub-rule (4) of rule 19.
(2) where the registering authority, after examination of the application furnished under sub-rule (1) and, after conducting or causing to be conducted such enquiries, as he may deem necessary, is satisfied that the particulars furnished in the application are correct and complete in all respect and the claim of the dealer for assignment of SRIN is admissible under the Act, he may issue a certificate of registration to such applicant in Form VAT-001 and assign him with a SRIN:
Provided that when the certificate of registration under this sub-rule is issued, the certificate of registration already issued in Form VAT-103 along with the TIN assigned shall be deemed to have been canceled and such cancellation shall take effect from the date, the dealer is issued with a certificate of registration under sub-rule (2):
Provided further that the dealer, on being issued registration certificate in Form VAT-001 under sub-rule (2) shall surrender the certificate of registration issued in Form VAT-103 along with the TIN assigned to the registering authority for cancellation.
(3) The certificate of registration granted under sub-rule (2) shall be effective from the date of order granting such registration and no input tax credit shall be allowed from that date.
(4) On assignment of SRIN to a registered dealer after cancellation of TIN under sub-rule (2), the input tax credit available on the date of cancellation of TIN, if any, shall be deemed to have been reduced to nil.
(5) In the event of cancellation of TIN and assignment of SRIN to a registered dealer under sub-rule (2), the provisions contained in sub section (7), (8) and (9) of section 31 of the Act shall mutatis-mutandis apply".
18. In the said rules, in proviso to rule 28 the words "of the range" appearing after the words "registering authority", shall be omitted.
19. In the said rules, in rule 29,
(i) in sub-rule (1), the words and comma, "of the circle or range, as the case may be," appearing after the words "registering authority", shall be omitted.
(ii) in sub-rule (6), for the words, "principal place of business", the words and comma "place of business or principal place of business, in case of dealers having more than one place of business," shall be substituted; and
(iii) in sub-rule (7), for the words "principal place of business" the words and comma, "place of business or principal place of business, as the case may be" shall be substituted.
20. In the said rules, in rule 30,
(i) in sub-rule (1), clause (c) shall be omitted and the words and commas "the circle or range, as the case may be," appearing after the words "registering authority" shall be omitted;
(ii) in sub-rule (3), the words and commas "the circle or range, as the case may be," appearing after the words "registering authority" shall be omitted;
(iii) after sub-rule (3), the following sub-rules shall be inserted, namely:
"(4) In the event of any change altering the basic status of the dealer as enunciated in subsection (6) of section 32 , the dealer shall, within 15 days of such occurrence, inform in writing to the registering authority, the date of such change and produce before such authority, such evidence as may be required and the registering authority shall, on receipt of such intimation, or otherwise, cancel the certificate of registration immediately by an order in writing from the date specified in that order.
(5) Where the registration certificate of any dealer is canceled under sub-rule (4) due to occurrence of a change altering the basic status of a dealer, the registering authority shall issue a new certificate of Registration on application filed by such dealer in the manner prescribed under rule-15".
21. In the said rules, in rule 34, for sub-rule (1), the following sub-rule shall be substituted, namely:
"(1)(a) Every dealer registered under the Act and assigned with TIN shall furnish return for each tax period in Form VAT-201 within twenty-one days from the date of expiry of such tax period to the Assistant Commissioner / Sales Tax Officer of the circle / assessment unit, as the case may be, where, the place of business or the principal place of business is located:
Provided that the period of twenty-one days for furnishing of return shall not be applicable for return to be furnished for the first tax period after commencement of the Act which shall be furnished within 31st day of May 2005.
(b) Subject to sub-rule (2), (3), (6) and (9) of rule 34, the return required to be filed under sub section (4) of section 33 shall be in Form VAT-201. The dealer shall file such revised return within three months from the end of the tax period, to which the original return relates";
(ii) Proviso to sub-rule (3) shall be omitted.
(iii) in sub-rule (4), for the words and comma "to the assessing authority of the circle or range, as the case may be", the words and comma "to the Assistant Commissioner / Sales Tax Officer of the circle / assessment unit, as the case may be," shall be substituted;
(iv) sub-rule (6) shall be substituted by the following sub-rule namely:
"(6) Every dealer registered under the Act and assigned with SRIN shall furnish return in Form VAT-002 to the Assistant Commissioner / Sales Tax Officer, as the case may be, of the circle / assessment unit in which the place of business of the dealer is located, for each tax period comprising a quarter within twenty-one days from the end of the quarter";
(v) sub-rule (7) shall be omitted;
(vi) sub-rule (8) including the proviso thereto shall be omitted;
(vii) in sub-rule (10), after the words "shall be furnished", the words "to the Assistant Commissioner or Sales Tax Officer of circle having jurisdiction" shall be inserted; and
(viii) sub-rule (12) shall be omitted.
22. In the said rules, in rule 35,
(i) sub-rule (1) shall be substituted by the following sub-rule namely:
"(1) The return under sub-section (1) to (5) of section 33 shall be accompanied by a receipt from the Government Treasury or a crossed demand draft drawn on any scheduled bank or a banker's cheque issued by a scheduled bank in favour of the Assistant Commissioner / the Sales Tax Officer of the circle / assessment unit, as the case may be, for the full amount of tax payable as per the return.
"Provided that for the month/quarter ending on 31st March every year, tax due for the period up to 25th March, calculated on tentative basis, shall be paid on or before 31st March of that year provisionally, subject to submission of return for the month / quarter ending on 31st March, as usual, on 21st of April of the succeeding year. Balance tax payable for the remaining period of the said tax period shall be paid on or before the prescribed date for filing return"; and
(ii) sub-rule (2) shall be omitted.
23. In the said rules, in rule 36,
(i) in sub-rule (1), for the words, "to file return" the following shall be substituted, namely: "calling upon him to file return in Form VAT-204-A within fourteen days";
(ii) in sub-rule (2), for the words and figures, "shall refer the case to audit for survey and fixation of liability to pay tax under section 10" the following shall be substituted, namely: "shall issue notice in Form VAT-207 requiring such dealer to show cause within fourteen days from the receipt of the notice, as to why penalty under sub-section (3) of section 34 shall not be imposed, and may proceed to assess the dealer in accordance with the procedure prescribed in rule 51; and
(iii) after sub-rule (2), the following sub-rule shall be inserted, namely:
"(3) In the cases where the dealer fails to respond to the notice issued under sub-rule (2) or comply with the requirement of such notice, penalty shall be imposed under sub-section (3) of section 34 and an order shall be issued in Form VAT-208".
24. In the said rules, in rule 39,
(i) for sub-rule (1) including the marginal heading, the following marginal heading and sub-rule shall be substituted, namely:
"39. Levy of interest and penalty for default of payment of tax and / or interest due.
(1) (a) Where a dealer required to file return under section 33 commits any one or more of the offences referred to in sub section (1), (2) or (3) of section 34, the commissioner may issue notice in Form VAT-205 calling upon the said dealer to show cause as to why interest and / or penalty shall not be levied under sub section (1) and sub section (2) and/or (3) of section 34 respectively.
(b) Where the dealer fails to respond to such notice or explain the default in conditions specified in the notice to the satisfaction of the authority issuing the notice under sub-rule (1), interest shall be levied under sub section (1) and / or penalty shall be imposed under sub-section (2) and / or sub section (3) as the case may be, of section 34 and an order to that effect shall be issued in Form VAT-206";
(ii) sub-rule (2) shall be omitted;
(iii) sub-rule (3) shall be substituted by the following sub-rule, namely:
"(3) The interest and/or penalty imposed under sub-rule (1) shall be paid by way of a receipted challan from the Government Treasury or crossed demand draft or banker's cheque, drawn in favour of the Assistant Commissioner or Sales Tax Officer of the circle."
25. In the said rules, in rule 41, for sub-rule (1) including the proviso thereto shall be substituted by the following, namely:
"(1) The Commissioner shall, under the provisions of section 41, select a certain number of registered dealers ordinarily before the close of the year for audit during the following year.
Provided that, while selecting the registered dealers for audit, the Commissioner shall also specify the period(s) for audit, not being a period which has ended five years previous to the year during which audit is to be taken-up".
26. In the said rules, rule 43 shall be substituted by the following sub-rule, namely :
"(43) (1) The tax audit under rule 41 shall be undertaken by a team constituted by the Commissioner.
(2) The audit team referred to in sub-rule (1), for audit of dealers assigned with TIN, shall comprise two or more officers, one of whom shall not be below the rank of Sales Tax Officer and the senior most officer in rank shall function as the head of the audit team.
(3) The audit team for audit of dealers assigned with SRIN shall comprise two or more officers not below the rank of Assistant Sales Tax Officer and the senior most member shall function as the head of the audit team".
27. In the said rules, in rule 48, in sub-rule (4), the words and comma "of the circle or range, as the case may be", appearing after the words "assessing authority" shall be omitted.
28. In the said rules, in rule 49, in sub-rule (5), in clause (a), the words "by or" shall be omitted.
29. In the said rules, in rule 50, in sub-rule (1), for the word and figures "39, 40 or 42", the word, figures and commas, "39, 40, 42 or 44" shall be substituted.
30. In the said rules, in rule 52,
(a) for the words and figure "Form VAT-309", the word and figure "Form VAT-311 A" shall be substituted and the words and comma "of the circle or range, as the case may be," appearing after the words "assessing authority" shall be omitted; and
(b) in clause (b), after the words, "by notice" the words and figure "in Form VAT 309" shall be inserted.
(ii) in sub-rule (3) to sub-rule (7), the words and comma "of the circle or range, as the case may be," appearing after the words "assessing authority" shall be respectively omitted.
31. In the said rules, in rule 57, (i) in sub-rule (1), excluding clause (a) to (g), the words and comma "or range, as the case may be," appearing after the words "Sales Tax Officer of the circle", shall be omitted.
(i) in sub-rule (1), in clause (e), after the words, bracket and figures "under sub-section (1) of section 28," the words, brackets, figures and comma "sub section (2) section 34, sub section (3) of section 34," shall be inserted.
(ii) sub-rule (4) shall be substituted by the following, namely:
"(4) Payment of any tax, composition money or penalty or interest save as specified in sub-rules (2) and (5), shall not be accepted in cash"
32. In the said rules, in rule 58,
(i) in the proviso to sub-rule (1), the words and comma "or range, as the case may be" appearing after the words "Sales Tax Officer or Assistant Commissioner of the circle", shall be omitted.
(ii) in the proviso to sub-rule (3), the words "or range" wherever occurring shall be omitted.
33. In the said rules, the words "or range" occurring in proviso to rule 59 shall be omitted.
34. In the said rules, in rule 61, the words "of the circle or range, as the case may be," appearing after the words "assessing authority" shall be omitted.
35. In the said rules, in rule 62, in sub-rule (3), the words "circle/range" appearing before the words and comma "Assessing Authority", of the Notice, shall be omitted.
36. In the said rules, in rule 64, in sub-rule (1), after the words "any order of", the word and comma "assessment," shall be inserted.
37. In the said rules, in rule 65, in sub-rule (1), in clause (a), the words and comma "of the circle or range, as the case may be", appearing after the words "assessing authority" shall be omitted.
38. In the said rules, rule 66 shall be substituted by the following rule, namely:
"66.(1) The claim of refund under clause (a) of sub-section (4) of section 58 shall be made in Form VAT-324 to the assessing authority within forty five days from the date of expiry of the period of twenty-four months from the end of the year to which the tax period relates.
(2) Where refund is claimed under sub-rule (1) the input tax credit shall be reduced by the amount of refund claimed, in the return filed or to be filed for the tax period in which the application for refund is filed.
(3) On receipt of application in Form-VAT-324, the assessing authority shall refer the case for tax audit to determine the admissibility of the claim of refund or otherwise.
The audit report shall be submitted to the assessing authority within 30 days.
Provided that in the event of a tax audit already conducted u/s 41 of the Act, the tax period covered under such audit will be excluded from the purview of audit referred to in this sub-rule.
(4) Where the tax audit results in assessment the claim of refund shall be subject to result of such assessment.
Provided further that in the event of an assessment already made u/s 42 of the Act, the tax period covered under such assessment shall be excluded from the assessment proceeding referred to in this sub-rule.
(5) If there is no adverse finding in the audit report the assessing authority may sanction refund within 30 days from the date of receipt of audit report by the assessing authority and the amount sanctioned for refund shall be paid as per the procedure laid down in sub-rule (2) and (3) of rule 64".
39. In the said rules, in rule 67, in sub-rule (2), after the words "tax/retail invoice" the words "challan/delivery challan" shall be inserted.
40. In the said rules, in rule 68, in sub-rule (1), in clause (f), after the words, "goods sold" the words and comma ", amount of discount allowed, if any," shall be inserted.
41. In the said rules, after rule 68, the following rule shall be inserted, namely:
"68-A Contents of challan / delivery challan ..
The challan/delivery challan as referred to in sub-rule of rule 67 shall contain the following particulars, namely:
(a) the words 'challan / delivery challan' in bold letter at the top,
(b) the name, address and registration certificate number of the selling registered dealer,
(c) the name and address of the purchasing dealer and registration certificate number, if registered under the Act,
(d) in case, the consignment is in course of export out of the territory of India, the name, address, registration certificate number, if any, of the purchasing dealer or foreign buyer and the type of statutory form, if any,
(e) an individual serialized number and the date of issue,
(f) description, quantity/volume and value of goods under consignment and the nature of transaction,
(g) signature of the dealer consigning the goods or his manager or any other employee or agent, duly authorized by him, and
(h) the name and address of the printer, if any, and first and last serial number of challan/delivery challan printed and supplied by him to the dealer".
42. In the said rules, in rule 71, sub-rules (1) and (2) shall be substituted by the following sub-rules, namely:
"(1) Where a dealer registered under the Act and assigned with TIN effects sales to another registered dealer assigned with TIN, the dealer making the sale shall issue a tax invoice.
(2) Where a dealer registered under the Act and assigned with TIN effects sales to an unregistered dealer or person, or a registered dealer assigned with SRIN, he shall issue a retail invoice".
43. In the said rules, the Form of Certificate prescribed in rule 73 shall be substituted by the following, namely:
"FORM OF CERTIFICATE
[See (rule 73)]
Audit Report under section 65 of Orissa Value Added Tax Act, 2004 .. for the year _______________________
To
M/s.__________________________
1. I/We have verified correctness and completeness of the VAT returns, filed during the year from _____________ to ____________ with reference to the books of accounts audited by me/us, and subject to my/our observations and comments mentioned hereunder and in the statement of particulars; -state that,
(1) In my/our view the books of accounts and other value added tax related records and registers maintained by the dealer are sufficient for verification of correctness and completeness of the returns. The dealer has maintained and preserved the accounts and records as per the requirement of rule 67 & 69 of Orissa Value Added Tax Rules, 2004.
(2) The turnover of sales declared in the returns includes all the transactions of the sales during the period of review.
(3) The turnover of purchases declared in the returns includes all the transactions of purchases made during the period of review.
(4) The adjustment to turnover of sales and/or purchases is based on entries made in the books of accounts during the period of review.
(5) The deductions from the turnover of sales, including deductions on account of goods return, claimed in the returns are in conformity with the provisions of the relevant Act.
(6) Computation of tax payable as shown in the returns is correct.
(7) The method adopted by dealer to determine input tax credit is as per the provisions in the Orissa Value Added Tax Act and the rules framed there under. The extent to which goods are sold, used, consumed or supplied or intended to be sold, used, consumed or supplied has been correctly calculated. Computation of admissible input tax credit admissible in respect of purchases made during the year and adjustment to input tax credit claimed in the tax periods under review is correct.
(8) Computation of incentive benefits (if any) is in conformity of the provisions of the Act in this regard.
(9) Other information furnished in the periodical returns filed during the year is correct and complete.
2. For the purpose of verification of correctness and completeness of the VAT returns filed during the period, as well as for the preparation of statement of particulars, we have relied on
1. Books of Accounts for the year ended on 31st March............
2. Profit and loss Account and the Balance Sheet for the year ended on 31st March ..... (Previous year)
3. Records / Registers relating to sales, purchases, stock, branch transfers, deductions, concessions, (List the records / registers verified)
(i) ...........................................................................................................
(ii) ...........................................................................................................
..........................................................
3. The following are the major changes made during the period of review (specify if any of the below or others)
1. Changes in the business status.
2. Change in the method of valuation of stock.
3. Changes in the accounting system.
4.......................................................
4. Summary of the additional tax liability and/or additional refund due to the dealer, arising on verification of the value added tax annual return together with the books of accounts and other related accounts mentioned herein above, for the period under review is as follows.
(Rs.)
a) on input
b) on capital goods
c) on goods for sale by transfer of right to use
d) on opening stock on the date of registration
-Opening *
-Availed during the year:
-Adjusted during the year:
-Excess Carried forward to next period:
(ii) Refund claim under rule 66
(ii) Refund allowed under rule 66
* Opening balance has been taken form last year audit report/ Return in case not audited. .
5. The dealer has been advised to
(i) Pay differential tax liability of Rs.................... (Rupees.............................................)
(ii) Pay interest liability up to the time of payment.
Encl:
1) Statutory Audit Report with Profit and Loss Account and Balance Sheet.
2) Statement of other observations comments and notes thereon.
3) Statement of other particulars as decided by the Commissioner through public circular.
QUANTITATIVE DETAILS FOR MAJOR ITEMS OF STOCK IN TRADE/ RAW MATERIALS/FINISHED GOODS
"
44. In the said rules, in rule 80,
(i) in sub-rule (1)
(a) clause (iv) shall be substituted by the following, namely:
"(iv) application for issue of waybills referred to in clause (i) and clause (v) of this sub-rule shall be accompanied by an account of utilization of waybills issued to him in Form VAT-403"; and
(b) clause (v) shall be substituted by the following, namely:
"(v) For issue of more than one booklet of waybills application shall be filed in Form VAT-410, and on receipt of such application, one or more booklets of waybills or part thereof may be issued to a registered dealer subject to a maximum of twenty booklets in case of dealers under a LTU and ten booklets in case of other dealers based on justification:
Provided that, if any dealer, requires booklets of waybill forms more than the quantity specified at a time, he shall make an application to that effect to the Assistant Commissioner or the Sales Tax Officer, as the case may be, and if such requirement is found justified, the application along with recommendation and justification shall be forwarded to the Commissioner whose order shall be final in such cases:
Provided further that if a registered dealer, whose certificate of registration has been suspended under section 30 or who fails to furnish return under section 33 or who fails to comply with the requirements under section 61 or 73, the Sales Tax officer or the Assistant Commissioner, as the case may be, may refuse to issue way bill after giving him reasonable opportunity of being heard:
Provided also that where a dealer is refused way bill under this clause, the Sales Tax Officer or the Assistant Commissioner, as the case may be, shall pass an order to that effect and serve the order on that dealer";
(ii) after sub-rule (1), the following sub-rule shall be inserted, namely:
"(1-a) .. application made for issue of waybill under clause (i) and (v) of sub-rule (1) shall ordinarily be disposed off within three working days from the date of receipt of such application"
(iii) in sub-rule (13), after the words "any person on his behalf", the words "either rectifies the defect or omission or" shall be inserted; and
(iv) in sub-rule (20), after the words "the sales tax officer or the assistant commissioner, as the case may be", the words "under whose jurisdiction the dealer is registered" shall be inserted.
45. In the said rules, in rule 81, in sub-rule (1)
(i) in clause (iii), after the words "Sales Tax Officer", the words "or Assistant Commissioner" shall be inserted; and
(ii) in clause (v) and in sub clause (b) of the said clause (v), after the words "Sales Tax Officer", the words "or Assistant Commissioner" shall be respectively inserted.
46. In the said rules, in rule 83,
(i) in sub-rule (5), for the words and figure "Form VAT-407", the words and figure "Form VAT 407-A" shall be substituted; and
(ii) in the proviso to sub-rule (5), for the words "before issue of order", the words "by issuing notice" shall be substituted.
47. In the said rules, in rule 84,
(i) in sub-rule (9), for the words "Sales Tax Officer, as the Commissioner may authorise under sub section (3) of section 74, " the words "any taxing authority appointed under sub section (2) of section 3 and authorised by the Commissioner under sub section (3) of section 74" shall be substituted; and
(ii) in sub-rule (14), after the words "Sales Tax Officer", the words "or the Assistant Commissioner of Sales Tax" shall be inserted.
48. In the said rules, in rule 85, in sub-rule (2), after the words "Sales Tax Officer", the words "Assistant Commissioner of Sales Tax' shall be inserted.
49. In the said rules, in rule 86,
(i) clause (a) shall be substituted by the following, namely:
"(a) the Joint Commissioner or Deputy Commissioner of sales tax having jurisdiction and subject to distribution of work by the Commissioner, if the order is passed by an Assistant Sales Tax Officer or a Sales Tax Officer or an Assistant Commissioner, as the case may be"; and
(ii) in clause (b), for the words "an Assistant Commissioner", the words "or a Deputy Commissioner or Joint Commissioner of Sales Tax, as the case may be, subject to distribution of work by the Commissioner" shall be substituted.
50. In the said rules, in the proviso to rule 87, after the words "twenty percentum of the amount", the words "of the tax or interest or both" shall be inserted.
51. In the said rules, in rule 89, in sub-rule (2), after the words "Assistant Commissioner", the words" or Deputy Commissioner or Joint Commissioner of Sales Tax" shall be inserted.
52. In the said rules, in rule 90, the words figure and brackets "proviso to sub-rule (1)" shall be substituted by the words, figure and brackets "proviso to sub-rule (2)".
53. In the said rules, in rule 98, in sub-rule (1), for the words "thirty days", the words "sixty days" shall be substituted.
54. In the said rules, in rule 118, after the words "or an Assistant Commissioner", the words "or a Deputy Commissioner or a Joint Commissioner" shall be inserted.
55. In the said rules, in rule 119, after the words "Deputy Commissioner", the words "Joint Commissioner shall be inserted.
56. In the said rules, for rule 128, excluding the marginal heading, the following shall be substituted, namely:
"128-(1) Fees payable under the Act & these rules shall be paid in court fee stamps or in cash through the Government Treasury:
Provided that fees payable on a memorandum of appeal or memorandum of cross objection shall be paid in shape of Court fees only.
(2)(a) The payment into the Government Treasury shall be accompanied by a challan in Form VAT-317 and the dealer shall attach one copy of the receipted challan to his application/ petition.
(b) For the purposes of this rule, the provisions of sub-rule (7) of rule 57 shall, mutatis mutandis, apply.
(3) All court fee stamps affixed to the memoranda or applications filed before the Commissioner or the Tribunal or any Sales Tax Authority shall be punched immediately in the presence of the authority concerned."
57. In the said rules, in rule 129, for the word "dealer" wherever it occurs, the words and comma "dealer or person, as the case may be" shall respectively be substituted.
58. In the said rules, in rule 130, in sub-rule (4), for the words "the Assistant Commissioner" the words "Joint Commissioner" shall be substituted.
FORMS SUBSTITUTED OR INSERTED IN THIS NOTIFICATION KINDLY VIEW UNDER HEADING FORMS OR LINK PROVIDED IN THIS NOTIFICATION
59. In the said rules, for Form VAT-1, the following Form shall be substituted, namely:
60. In the said rules, for Form VAT-002, the following Form shall be substituted, namely:-
61. In the said rules, for Form VAT-101, the following Form shall be substituted, namely:-
62. In the said rules, for Form VAT-102, the following Form shall be substituted, namely:-
63. In the said rules, for Form VAT-103, the following Form shall be substituted, namely:-
64. In the said rules, for Form VAT-104, the following Form shall be substituted, namely:-
65. In the said rules, for Form VAT-106, the following Form shall be substituted, namely:-
66. In the said rules, after Form VAT-106, the following Form shall be inserted, namely:-
67. In the said rules, for Form VAT-108, the following Form shall be substituted, namely:-
68. In the said rules, for Form VAT-109, the following Form shall be substituted, namely:-
69. In the said rules, for Form VAT-110, the following Form shall be substituted, namely:-
70. In the said rules, for Form VAT-111, the following Form shall be substituted, namely:-
71. In the said rules, for Form VAT-201, along with the Annexure, the following Form shall be substituted, namely:-
72. In the said rules, Form VAT-203 shall be omitted.
73. In the said rules, for Form VAT-204, the following Form shall be substituted, namely:-
74. In the said rules, after Form VAT-204, the following Form shall be inserted, namely:-
75. In the said rules, for Form VAT-205, the following Form shall be substituted, namely:-
76. In the said rules, for Form VAT-206, the following Form shall be substituted, namely:-
77. In the said rules, for Form VAT-207, the following Form shall be substituted, namely:-
78. In the said rules, for Form VAT-208, the following Form shall be substituted, namely:-
79. In the said rules, for Form VAT-209, the following Form shall be substituted, namely:-
80. In the said rules, for Form VAT-301, the following Form shall be substituted, namely:-
81. In the said rules, for Form VAT-302, the following Form shall be substituted, namely:-
82. In the said rules, for Form VAT-303, the following Form shall be substituted, namely:-
83. In the said rules, for Form VAT-304, the following From shall be substituted, namely:-
84. In the said rules, for Form VAT-305, the following Form shall be substituted, namely:-
85. In the said rules, for Form VAT-306, the following Form shall be substituted, namely:-
86. In the said rules, for Form VAT-307, the following Form shall be substituted, namely:-
87. In the said rules, for Form VAT-309, the following Form shall be substituted, namely:-
88. In the said rules, for Form VAT-311-A, the following Form shall be substituted, namely:-
89. In the said rules, for Form VAT-312, the following Form shall be substituted, namely:-
90. In the said rules, for Form VAT-313, the following Form shall be substituted, namely:-
91. In the said rules, for Form VAT-314, the following Form shall be substituted, namely:-
92. In the said rules, for Form VAT-315, the following Form shall be substituted, namely:-
93. In the said rules, for Form VAT-316, the following Form shall be substituted, namely:-
94. In the said rules, for Form VAT-322, the following Form shall be substituted, namely:-
95. In the said rules, for Form VAT-324, the following Form shall be substituted, namely:-
96. In the said rules, for Form VAT-401, the following Form shall be substituted, namely:-
97. In the said rules, for Form VAT-405, the following Form shall be substituted, namely:-
98. In the said rules, for Form VAT-406, the following Form shall be substituted, namely:-
99. In the said rules, for Form VAT-407, the following Form shall be substituted, namely:-
100. In the said rules, After Form VAT-407, Form VAT 407-A shall be inserted, namely:-
101. In the said rules, for Form VAT-501, the following Form shall be substituted, namely:-
102. In the said rules, for Form VAT-503, the following Form shall be substituted, namely:-
103. In the said rules, for Form VAT-504, the following Form shall be substituted, namely:-
104. In the said rules, for Form VAT-602, the following Form shall be substituted, namely:-
105. In the said rules, for Form VAT-603, the following Form shall be substituted, namely:-
106. In the said rules, Form VAT-604 shall be omitted.
107. In the said rules, after Form VAT-607, Form VAT 607-A shall be inserted, namely:-
108. In the said rules, for Form VAT-608, the following Form shall be substituted, namely:-
109. In the said rules, after Form VAT-608, Form VAT 608-A shall be inserted, namely:-
110. In the said rules, for Form VAT-612, the following Form shall be substituted, namely:-
111. In the said rules, for Form VAT-613, the following Form shall be substituted, namely:-
112. In the said rules, for Form VAT-614, the following Form shall be substituted, namely:-
113. In the said rules, for Form VAT-615, the following Form shall be substituted, namely:-