The Orissa Value Added Tax Act, 2004 Notifciation
-

Body Notification No. SRO No. 458/2010 No.44229-CTA-45/2009-F Dated 21st October, 2010

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 (2nd Amendment) Rules, 2010.

(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 (here-in-after referred to as the said rules), in rule 4,

(i) in sub-rule (1), after the words "circles over which" the words and symbol "a Deputy Commissioner or ," shall be inserted.

(ii) in sub-rule (2), after the words "or an Assistant Commissioner of Sales Tax" the words "or a Deputy Commissioner" shall be inserted.

3. In the said rules, in rule 6,

(i) in clause (c), for the words "subject to production of evidence to the satisfaction of the Commissioner" the words and figures "subject to furnishing a certificate issued by the purchasing dealer in a SEZ / STP / EHTP in Form VAT-616 along with the return furnished for the tax period during which the sale takes place and such other evidence to the satisfaction of the Commissioner" shall be substituted, and

(ii) in clause (d), for the words "subject to production of evidence to the satisfaction of the Commissioner" the words and figures "subject to furnishing a certificate issued by the EOU in Form VAT-616 along with the return furnished for the tax period during which the sale takes place and such other evidence to the satisfaction of the Commissioner" shall be substituted.

4. In the said rules, in rule 8, in sub rule (6), for the words "registering authority", the words "assessing authority" shall be substituted.

5. In the said rules, in rule 9, in sub-rule (1), in clause (a), for the words " twenty lakh" wherever occur, the words "forty lakh" shall be substituted.

6. In the said rules, in rule 15, after sub-rule (10), the following sub-rule shall be inserted, namely -

"(11) Not-withstanding anything provided in these rules, it shall be mandatory for the applicants to furnish self signed copy of the PAN card issued in his favour for new registration and the dealers already registered under the Act shall furnish the same within four months from the date of effect of this sub- rule to the concerned registering authority".

7. In the said rules, in rule 27, in sub-rule (1), in clause (d), for the word and figures "rupees 20 lakh", the words "rupees forty lakh" shall be substituted.

8. In the said rules, in rule 27-A, in sub-rule (1), in clause (c), for the words " twenty lakh", the words "forty lakh" shall be substituted.

9. In the said rules, in rule 32, after sub-rule (3), the following proviso shall be added, namely-

"Provided that where the dealer produces the evidence to the satisfaction of the registering authority to the effect that the ground on which the certificate has been so suspended is erroneous or not applicable, as the case may be, in that case the restoration shall take effect from the date of suspension."

10. In the said rules, in rule 33,

(i) in format (ii), in Table-B, in column (6) and (7), for the word "cancellation" appearing therein, the word "suspension" shall respectively be substituted ; and in column (8), for the word "cancelled", the word "suspended" shall be substituted; and

(ii) in format (iv), in Table-B, in column (6) and (7), for the word "suspension" appearing therein, the word "cancellation" shall respectively be substituted and in column (8), for the word "suspended", the word "cancelled" shall be substituted.

11. In the said rules, in rule 34,(A) in sub-rule (1) (i) in clause (a), the word and symbol "Deputy /" shall be inserted before the words "Assistant Commissioner", and (i-a) after the existing proviso to clause (a), the following further proviso shall be inserted namely:"

Provided further that, with prior approval of the Government, the Commissioner may prescribe, by notification, any different return form in respect of any class or classes of dealers." ;

(ii) In clause (b), after the words and figures "in Form VAT-201" the words "or in such other form as prescribed by the Commissioner, by notification with prior approval of the Government" shall be inserted.

(iii) after clause (b), the following new clauses shall be inserted -

"(c) From such date and in such manners as may be prescribed by the Commissioner by notification, the Return required to be furnished under clause (a) or (b) of sub-rule (1), sub-rule (6), 6A and (10) can also be filed electronically.

(d) The Commissioner may, by notification specify the date from which all or a certain class of dealers shall, subject to such conditions as may be specified, submit return through the electronic mode only."

(B) in sub-rule (2), the word "month" shall be substituted by the word "quarter" and (C)after sub-rule (2), the following proviso shall be added, namely: -

"Provided that, for the dealers whose records are assigned to LTU through a notification issued under sub-rule (7) of rule 4 and such other dealers as will be specified by the Commissioner through a notification issued under sub-rule (3) of this rule, the tax period shall comprise a 'month'."

(D) in sub-rule (4), the word and symbol "Deputy /", shall be inserted before the words "Assistant Commissioner";

(E) in sub-rule (6), the word and symbol "Deputy /" shall be inserted before the words "Assistant Commissioner";

(F) after sub-rule (6), the following sub-rule shall be inserted, namely:

"6A In addition to the return filed under sub-rule (1) or sub-rule (6) and subject to sub-rule (4) and (5), every dealer registered under the Act shall furnish an annual return within six months from the end of the year in Form 201-A"; and

(G)in sub-rule (10), the word and symbol "Deputy /" shall be inserted before the words "Assistant Commissioner".

12. In the said rules, in rule 35, in sub-rule (1), (i) before the word "Assistant Commissioner", the word and symbol "Deputy /" shall be inserted; and

(ii) after the existing proviso, the following proviso shall be inserted, namely: -

"Provided further that, the Government may ask a certain or all class of dealers to make payment through e-payment only from the date to be notified by the Government."

13. In said rules, in rule 38,

(i) in sub-rule (1), the words "or the date of assessment, which ever is earlier" shall be omitted; and

(ii) in sub-rule (2), after the words "receipted challan" the words "or e-challan" shall be inserted.

14. In said Rules, in Rule 39, in sub-rule (3), after the words "Government Treasury" the words "or e-challan" shall be inserted and before the word "Assistant Commissioner" the word and symbol "Deputy /" shall be inserted.

15. In said rules, in rule 41, in sub-rule (4), for the word "two" the following shall be substituted - "three".

16. In said rules, in rule 54, in sub-rule (2), after the words "within thirty days from the date of service of the notice", the words "along with" shall be inserted.

17. In said rules, in rule 57,

(i) in sub-rule (1), the word and symbol "Deputy /" shall be inserted before the words "Assistant Commissioner".

(ii) in sub-rule (3), the word and symbol "Deputy /" shall be inserted before the words "Assistant Commissioner".

(iii) in sub-rule (7), the word and symbol "Deputy /" shall be inserted before the words "Assistant Commissioner".

(iv) in sub-rule (8), the word and symbol "Deputy /" shall be inserted before the words "Assistant Commissioner" wherever occurring.

18. In said rules, in rule 58,

(i) in the proviso to sub rule(1), the word and symbol "Deputy /" shall be inserted before the words "Assistant Commissioner".

(ii) in sub rule (2), the word and symbol "Deputy /" shall be inserted before the words "Assistant Commissioner".

(iii) in sub rule (3), the word and symbol "Deputy /" shall be inserted before the words "Assistant Commissioner".

19. In said rules, in rule 59,

(i) the word and symbol "Deputy /" shall be inserted before the words "Assistant Commissioner" wherever occurring; and

(ii) in the second proviso, for the word "month" wherever occur, the word "quarter" shall be substituted.

20. In said rules, in rule 65,

(i) in sub-rule (2), in clause (a), the words "of the range" appearing after the words "to the assessing authority" shall be omitted.

(ii) in sub-rule (3), in clause (a), the words "of the range" appearing after the words "to the assessing authority" shall be omitted.

21. In said rules, in rule 80,

(A) in sub-rule(1),(i) in clause(ii), the word and symbol "Deputy /" shall be inserted before the words "Assistant Commissioner" and

(ii) clause (iv) shall be substituted by the following, namely -

"(iv) (a) application for subsequent issue of waybills referred to in clause(i) and clause (v) of this sub-rule shall be accompanied by an account of utilization in Form VAT-403.

(b) Before subsequent issue of waybills, the issuing authority shall cross verify the information furnished in Form VAT-403 with the information available in the Commercial Taxes Department database, copies of the utilized waybills received, if any, from the check gates and the state of tax compliance by the dealer."

(iii) in the first proviso to clause (v), the word and symbol "Deputy /" shall be inserted before the words "Assistant Commissioner".

(iv) in the second proviso to clause (v), the word and symbol "Deputy /" shall be inserted before the words "Assistant Commissioner".

(v) in the third proviso to clause (v), the word and symbol "Deputy /" shall be inserted before the words "Assistant Commissioner".

(B) in sub-rule (2), the word and symbol "Deputy /" shall be inserted before the words "Assistant Commissioner".

"4(a) Not withstanding the provisions regarding issue of waybills in sub-rule (1), (1-a), (2), (3), (4) and subject to the provisions in sub-rule (5), (6), (7), (8), (9), (10) and (11), waybill in Form VAT-402 shall be issued electronically from such date in such manner and subject to such conditions and restrictions as the Commissioner may prescribe through notification."

(D) in sub-rule (5), in the second proviso, the word and symbol "Deputy /" shall be inserted before the words "Assistant Commissioner".

(E) in sub-rule (6), the word and symbol "Deputy /" shall be inserted before the words "Assistant Commissioner".

(F) in sub-rule (7), the word and symbol "Deputy /" shall be inserted before the words "Assistant Commissioner".

(G) in sub-rule (8), the word and symbol "Deputy /" shall be inserted before the words "Assistant Commissioner".

(H) in sub-rule (17), the word and symbol "Deputy /" shall be inserted before the words "Assistant Commissioner".

(I) in sub-rule (20), the word and symbol "Deputy /" shall be inserted before the words "Assistant Commissioner".

22. In said rules, in rule 81, in sub-rule(1),

(i) in clause(ii), the words "on application" shall be omitted from the existing place and the words and comma "on receipt of application," shall be added at the beginning.

(ii) in clause(iii), the word and symbol "Deputy /" shall be inserted before the words "Assistant Commissioner", and

(iii) in clause(v), the word and symbol "Deputy /" shall be inserted before the words "Assistant Commissioner" wherever occurring.

23. In said rules, in rule 84,

(i) in sub-rule (1), the words "except in accordance with the conditions laid down in this rule." shall be added at the end;

(ii) in sub-rule (2), clause (b) shall be omitted;

(iii) in sub-rule (7), the word and symbol "Deputy /" shall be inserted before the words "Assistant Commissioner"; and

(iv) in sub-rule(14), the word and symbol "/ Deputy /" shall be inserted after the words "officer in charge of the check post or barrier or Sales Tax Officer".

24. In said rules, in rule 85,

(i) in sub-rule (1), the word and symbol "Deputy /" shall be inserted before the words "Assistant Commissioner"; and

(ii) in sub-rule (2), the word and symbol "Deputy /" shall be inserted before the words "Assistant Commissioner".

25. In said rules, in rule 86, in sub-rule (1),

(i) in clause (a), the words "of the range" shall be inserted after the words "Deputy Commissioner of sales tax"; and

(ii) in clause (b) the word "or" appearing before the words "a Deputy Commissioner" shall be omitted.

26. In the said rules, after rule 117, the following rule shall be inserted, namely:"

117-A Application for determination of disputed questions before the Tribunal:

(1) A separate application for determination of a disputed question shall be made in respect of each question that is sought to be determined and such application shall be presented to the Registrar of the Tribunal.

(2) The application shall (a)be in writing,

(b) contain the name and address of the applicant, with TIN/SRIN

(d) contain a statement of relevant facts in detail along with supporting evidence, if any;

(e) contain a statement explaining the circumstances in which the dispute has arisen, and

(f) be signed and verified by the dealer and not by any authorised person.

Verification

I ............ (Name) . (relationship with the business) do hereby declare that the particulars furnished and statements made above are correct and complete to the best of my knowledge and belief.

I also declare that the disputed question on which Advance Ruling is sought is not the subject matter of any assessment or appeal proceeding in my / our case.

Place	Signature:
Date :	Full Name:
	Status:
Address:

(3) The Registrar of the Tribunal shall maintain a separate register for application filed under section 78A.

(4)The application for advance ruling shall be admitted for hearing, if it is in order.

(5)The application may be summarily rejected, if the application is incomplete or on any other ground which the Tribunal may consider sufficient.

Provided that, before an order is passed summarily rejecting the application under this sub-rule, the applicant shall be given a reasonable opportunity of being heard by issue of notice in Form VAT-507-A.

(6) On admission of application seeking Advance Ruling, notice fixing the date for hearing shall be issued in Form VAT-509-A which shall be served in the manner prescribed in rule 99.

(7) The Tribunal shall pass orders in writing in respect of the applications admitted after hearing the applicant as well as the Commissioner.

(8) On receipt of representation from the Commissioner in writing seeking declaration of any Advance Ruling issued under sub-section (4) as void ab initio under sub-section (7) or application / representation for modification of any Advance Ruling under sub-section (8) of Section 78A. The tribunal shall hear the parties by issuing notice in Form VAT-509-B.

(9) After hearing the parties as per notice issued under sub-rule (8), the Tribunal shall pass orders under sub-section (7) or sub-section (8) of Section 78A.

(10) Copies of order passed under section 78A shall be supplied to the Commissioner as well as to the other party to the Advance Ruling in the manner prescribed in Rule 113".

27. In the table appearing under rule 125, after clause VIII, the following clause shall be added, namely: "(ix)

On each application filed under Section 78 A -

Rupees Five Hundred".

28. In the said rules, in rule 129, sub-rule (1) and (2) shall be substituted by the following sub-rules, namely:"(1) For issue of clearance certificate as referred to in section 99, the application in duplicate duly verified and signed by the applicant shall be made to the Assessing Authority

(i) in Form VAT-611, if the clearance certificate is required by a registered dealer, or

(ii) in Form VAT-611A, if the clearance certificate is required by a dealer person not registered under the Act;

Provided that before filing application in Form VAT-611A, seeking issue of a clearance certificate, the dealer / person making such application shall swear an affidavit declaring the material facts furnished in the application as correct and such affidavit shall be enclosed to the application.

(2) If the assessing authority is satisfied that the application is in order and particulars furnished therein are correct, shall within one week from the date of receipt of such application issue clearance certificate;

(i) in Form VAT-612, if the applicant is a dealer registered under the Act, or

(ii) in Form VAT-612A, if the applicant is a dealer / person not registered under the Act."

29. In the said rules, in rule 131,

(A) in sub-rule (1), in clause (c), for the symbol full-stop (.) the symbol and words "; or" shall be substituted and after clause (c), the following clause shall be added, namely :

"(d) by sending it by fax message or by electronic mail service if any such address is furnished to the Department"

(B) after sub-rule (2), the following sub-rule shall be added, namely: -

"(3) Where the authority issuing notice is satisfied that there is reason to believe that the dealer or the person to whom the notice is issued is keeping out of the way for the purpose of avoiding service or that for any other reason the notice can not be served in ordinary means, in such cases orders can be passed for service by advertisement in a daily newspaper circulating in the locality in which the dealer or the person to whom the notice is issued is last known to have resided, carried on business or personally worked for gain."

30. In the said rules, for Form VAT-001, the following Form shall be substituted, namely:-

FORM VAT - 001

REGISTRATION CERTIFICATE FOR DEALERS LIABLE TO PAY TURNOVER

TAX.

[See sub-rule (1) of rule 18 and sub-rule(4) of rule 19 ]

I hereby certify that ___________________________ status ______________,

Whose principal business activities comprise ________________ and whose Principal Place of business / Place of business in located at :-

Village / Holding No
Locality
Ward No
Corporation / Municipality / N.A.C.
Town / City
Post office	PIN
Police station
District

is registered / is deemed to be registred under sub-section (2) / sub-section (5) of\ section 25 or sub-section (2) of section 26 of the Orissa Value Added Tax Act, 2004 and is assigned with Identification Number.

S R I N

with effect from

D	D		M	M		Y	Y	Y	Y
		-			-

02. The additional place of business, branch, godown or warehouse is situated at the following address :

Additional place of business	Branch	Godown / Warehouse

03. The following goods or class or classes of goods are purchased or intended to be purchased for resale.

Description of goods / class or classes of goods.

04. Given under my hand at ________________ on the _____ day of _______, 200

05. Your local Tax office is _______________________ CIRCLE.

	Registering Authority
Office Seal
	Signature and Seal

Note :

Score out whichever is not applicable.

Use Block letters.

31. In the said rules, for Form VAT-103, the following Form shall be substituted, namely:-

FORM VAT-103

REGISTRATION CERTIFICATE FOR DEALERS LIABLE TO PAY

VALUE ADDED TAX

[See Sub rule (1) of rule 18, sub rule (1) and (2) of rule 19]

I hereby certify that _______________________________________ status ___________________, whose principal business activities comprise ________________________ and whose Principal place of business/place of business is situated at : -

Village/Holding No.

Locality

Ward No.

Corporation/Municipality/N.A.C./

Town/City.

Post Office

Police Station

District

is registered/is deemed to be registered under sub section (2)/sub section (5) of Section 25 or sub section (2) of Section 26 of the Orissa Value Added Tax Act, 2004 and is assigned with Identification Number.

TIN

With effect from

D	D		M	M		Y	Y	Y	Y
		-			-

02. The additional place of business, branch, go down or warehouse is situated at the following address:

Additional Place of business/Branch	Go down/Warehouse

03. The following goods or class or classes of goods are purchased or intended to be purchased to be purchased or received otherwise than by way purchases for resale or sale.

Description of goods or class or classes of goods

10.

04. The following goods are purchased or intended to be purchased or received otherwise than by way of purchases for use as capital goods, raw materials, consumables, fuels directly in the manufacture of goods and packing materials, for sale.

Capital goods

Raw materials

Consumables

Fuel

Packing material

05. The following goods are manufactured or produced as bye-product for sale:

Description of goods manufactured

Taxable

Taxfree

Description of Bye-products produced.

Taxable

Taxfree

06. The following goods are purchased or intended to be purchased or received otherwise than by way of purchases for use in the execution of works contract.

Description of goods

07. Given under my hand at ______________ on the _____________ day of ________200......

08. Your VAT Office is

CIRCLE

Office Seal

REGISTERING AUTHORITY

___________________CIRCLE

Seal

Note:

Score out whichever is not applicable

Use block letter

No box shall be left blank

When not applicable, the box shall be crossed and stamped "NOT APPLICABLE".

Registration Certificate shall be displayed at a conspicuous place of Principal place of business.

Copy of Registration Certificate shall be displayed at a conspicuous place of each additional place of business mentioned in such Certificate".

32. In the said rules, for Form VAT-104, the following Form shall be substituted, namely:-

FORM VAT-104

NOTICE FOR DEMAND OF SECURITY

[Refer sub-rule (1) and sub-rule (2) of rule 24]

01. Office address

D	D		M	M		Y	Y	Y	Y
		-			-

TIN

03. NAME AND ADDRESS OF THE DEALER

(Mark "v " whichever is applicable)

Please take notice that an amount of Rs. __________________ (Rupees _______________) only has been estimated as the security payable by you under subsection (1) of section 27 of the Orissa Value Added Tax Act, 2004.

Being a registered dealer under the Orissa Value Added Tax Act, 2004, you have already furnished security of Rs. ______________ (Rupees _______________________) on ________________ ,or Being a registered dealer under the Orissa Value Added Tax Act, 2004, you have not furnished any security;

You are now required to pay the additional security or security, as estimated to be due and payable in the manner specified in sub-rule (4) of rule 24, within fourteen days from the date of receipt of this notice.

After careful consideration of your application for grant of registration received in this office on _________, you are required to furnish security of Rs. ________________ (Rupees ___________________) as mentioned above in the manner specified in sub-rule (4) of rule 24, within fourteen days from the date of receipt of this notice.

Failure to comply with the terms of this notice shall result in cancellation of your certificate of registration under rule 31 or rejection of the application for registration under sub-rule (5) of rule 24, as the case may be.

Office Seal

REGISTERING AUTHORITY

Signature and Seal

33. In the said rules, for Form VAT-107, the following Form shall be substituted, namely:-

FORM VAT - 107

INTIMATION TO A DEALER ON HIS LIABILITY TO PAY VAT IN LIEU OF TURNOVER TAX

[Refer sub-rule (3) of rule 27]

01. Office address

YYYY

SRIN

03. NAME AND ADDRESS OF THE DEALER

04. It appears from the records that you are liable to pay VAT due to the occurrence of the following event(s):

(a)

(b)

(c)

05. You are instructed to make an application to the registering authority of the appropriate Circle in Form VAT 106, within 7 days from the date of receipt of this intimation.

06. You are further instructed to surrender the certificate of registration in Form VAT-002 issued in your favour along with the SRIN assigned with application in Form VAT-106.

07. If you fail to make an application in Form VAT-106, action will be taken as per rule.

Office Seal	REGISTERING AUTHORITY
	Signature and Seal

34. In the said rules, for Form VAT-110, the following Form shall be substituted, namely:-

FORM VAT-110

NOTICE OF SUSPENSION OF REGISTRATION CERTIFICATE

[Refer sub-rule (2) of rule 32]

01. Office Address

D	D		M	M		Y	Y	Y	Y
		-			-

TIN

SRIN

03. Name of the dealer.............................................................

Address....................................................................................

04. You are found to have committed the following offence(s) as per records available in this office: (Please, mark "v " whichever is applicable in the appropriate box)

Failed to file return for the tax period___or tax periods_____ within the time prescribed for the purpose; or

knowingly furnished incomplete or incorrect information in the return furnished for the tax period or tax periods ________________; or

failed to pay tax, interest and penalty due under the Act for the period or periods_________; or

failed to account for the Tax/Retail invoices issued, in the books of account as per details specified in the order; or

furnished, accepted or held or caused to be produced a false waybill knowingly, the details of which are specified in the order; or

you have no business at the declared place at _________________; or

contravened the provisions of Section____________ of the Act; or

discontinued business without informing such discontinuation as per details specified in the order; or

conducted business in such manner that there is reasonable apprehension of evasion of tax or attempt to evade tax and such apprehension is based on facts, the details of which are specified in the order.

05. Accordingly, your continuance as a registered dealer is prejudicial to the interest of revenue.

06. Your certificate of registration is, therefore, suspended under sub-section (1) of Section 30 of the Orissa Value Added Tax Act, 2004.

07. The suspension of your registration certificate shall take effect from the date of service of this notice.

08. Please note that you are not entitled to input tax credit from the date, the suspension takes effect to the date of order of the restoration of your registration certificate, if any.

09. Please also note that you are not entitled to issue any tax invoice against your sales during the period as mentioned in the preceding paragraph.

10. However, you are given an opportunity to produce such evidence, record or document relying on which, you intend to rebut the allegations.

11. You are, therefore, directed to appear in person or through your authorised representative in the office of the undersigned at ___________A.M./P.M. on ___________ and produce such evidence, record or document.

12. If you fail to appear or cause appearance on the date and time fixed and produce relevant evidence, records or documents, the order of suspension of the registration certificate shall be decided on merit.

Office seal

Place______________

Date_______________

Registering Authority,

____________________Circle

Signature and Seal

35. In the said rules, for Form VAT-111, the following Form shall be substituted, namely:-

FORM VAT-111

SHOW CAUSE NOTICE FOR FAILURE TO BE REGISTERED

[Refer Sub-rule (1) of rule 17)

01. OFFICE ADDRESS

D	D		M	M		Y	Y	Y	Y
		-			-

02. NAME AND ADDRESS OF THE DEALER

(Strike out whichever is not applicable)

03. You were intimated in this office letter no _________ dt. ______/ _______/ _______ that your gross turnover of sales has exceeded the taxable limit w.e.f. ______/ _____/ ________ and that you are required to be registered under subsection(1) of section 25 of the Act from this date.

You, being a dealer, registered under section 7(1) of the Central Sales Tax Act, 1956 or you being a dealer liable to be registered under the said Act, effected sales inside the state, for which you are required to be registered under sub-section(1) of section 25 of the Act w.e.f ____/ __/ ____, as intimated to you in this office letter no ______ dt _______/ ________/ _______.

04. In spite of due service of the intimation as referred to above, you have failed to get yourself registered under the Act.

05. You are, therefore, directed to show cause before the undersigned on ___/ _____/ ___ at _______ A.M./P.M in his office at _________________________, why penalty under sub-section(1) of section 28 shall not be imposed for failure to be registered.

Office Seal

Place _________________

Date _____/ ______/ _____

Registering Authority

________________CIRCLE

Signature and Seal

36.In the said rules, for Form VAT-201, the following Form shall be substituted, namely:-

FORM VAT-201

RETURN OF VALUE ADDED TAX PAYABLE BY A DEALER

[See sub-rule (1) of Rule 34]

PART - A

Original / Revised

If revised Date of filing of Original Return ____/____/____

Acknowledgement No. ______________________

Attach a note explaining the reason for revising the return

TIN

02. Period covered by this return

	D	D		M	M		Y	Y	Y	Y
From			-			-

	D	D		M	M		Y	Y	Y	Y
To			-			-

03. Name and style of business

Address

PAN		Mobile No.
PHONE		Email ID

In the boxes herein after provided do not leave any box blank unless you have marked "X" in box 04.

If you have nothing to enter in a box, insert "NIL"

04. If you have made no purchase as well as no sale, mark this box "X"

05...Input tax credit carried forward from previous tax period.

(same as at serial No.55 of the previous return)

Rs.

PART - B

Purchases and receipts during the period covered by this return

I.	Within the State (Excluding capital goods & goods meant for sale by transfer of right to use)	Value excluding Tax (in Rs.) "A"	VAT (in Rs.) "B"
6.	Purchases of goods exempt from tax
7.	Purchases of goods at 1% tax rate on Tax Invoice
8.	(i) Purchase of goods at 4% tax rate excluding MRP goods on tax invoice
	(ii) Purchase of goods at 4% on MRP value on tax invoice
	(iii) Total ((i) + (ii))
	(iv) Purchase value of MRP goods at actual purchase price
9.	(i) Purchase of goods at 12.5% tax rate excluding MRP goods on tax invoice
	(ii) Purchase of MRP goods at 12.5% on MRP value on tax invoice
	(iii) Total ((i) + (ii))
	(iv) Purchase value of MRP goods at actual purchase price
10	Purchase of Schedule 'C' goods
11	Any other receipts/purchases not specified above (Please specify)
II	From outside the State (Excluding capital goods and goods meant for sale by transfer of right to use)	Value (in Rs.)
12	Purchase of goods in the course of inter-state trade.
13	Purchase of goods in the course of Import into India
14	Receipt of goods other than by way of purchases by stock transfer
15	Receipt of goods other than by way of purchases as consignment agent
16	Total value of goods purchased / received during the period covered by this return. (Add value in column-A at Sl. No. 6 + 7 + 8(i) + 8(iv) + 9(i) + 9(iv) and from 10 to 15)
	*Capital goods and goods meant for sale by way of transfer of right to use*
III	Within the State
17	(i) Purchase / receipt value of capital goods
17	(ii) Purchase / receipt value of goods for sale by transfer of right to use
IV	From outside the state
18	(i) Purchase / receipt value of capital goods
18	(ii) Purchase / receipt value of goods for sale by transfer of right to use
19	Total value of goods purchased / received including capital goods and goods meant for sale by way of transfer of right to use [16+17(i)+17(ii)+18(i)+18(ii)]
20	Total amount of Input tax [05+07(B)+08(B)+09(B)]
21	Less (i) Non-Creditable amount of input tax in respect of despatch of goods otherwise than by way of sales [Box 4(6) of Annexure I]
	(ii) Reduction of ITC in excess of CST payable, as per clause (d) to the proviso in sub-section (3) of Section 20 (as at serial 5 of Annexure II or Sl. No. 8 of Annexure-II-A)
	(iii) Reduction of ITC for sale value less than corresponding purchase value as per sub-section (8-a) of Section 20 (total of column 7 of the table in Annexure VI or column 9(v) of Annexure VI-A whichever is applicable)
	(iv) ITC to be reversed for other reasons (as per column 8-D of Annexure -VII)
	(v) VAT paid on goods for use in mining, generation of electricity including captive power plant.
	(vi) VAT paid on goods which are not input
22	Total reduction of ITC [21(i) + (ii) + (iii) + (iv) + (v) + (vi)]
23	Net Input Tax (20-22)
24	Decrease of ITC due to receipt of credit note [Strike out which is not applicable] [box (4)(v) of Table-II of Annexure-V]
25	Increase of ITC due to receipt of debit note [box (6)(v) of Table-II of Annexure-V]
26*	Creditable amount of input tax in respect of purchase of capital goods (refer sub-rule (2) of rule 11. (box 9 of Annexure-III)
27**	Creditable amount of input tax in respect of goods, the right to use of which has been transferred (box 5 of Annexure III-A) (see rule-13)
28	Creditable amount of input tax on the stock held on the date of registration/eligible date for conversion from SRIN to TIN (Refer to Form VAT 608-A issued)
29	Total creditable Input Tax [(23-24)+25+26+27+28]

* In case there is purchase of capital goods from within the state please furnish information in Annexure-III

** In case, there is a transfer of right to use of any goods for any purpose, whether or not for a specified period, for cash, deferred payment or other valuable consideration, please furnish information in Annexure III-A

PART-C

Sales/despatch/purchase subject to levy of tax under section 12, during the period covered by this return (OUTPUT)

(Works Contractors to workout TTO in Annexure IV and show the break up TTO against Sl. 33 and 35 and total TTO at serial No.41.)

		Value excluding Tax "A"	VAT Due "B"
30	Sales subject to zero-rate
	(i) Sales in the course of export out of India
	(ii) Sales in the course of import into India
	(iii) Sales in the course of inter-state trade or commerce
	(iv) Sales to a dealer under SEZ/STP/EHTP (See explanation to Section 18)
	(V) Sale to a EOU (See explanation to Section 18)
	(vi) Total [(i)+(ii)+(iii)+(iv)+(v)]
31	Despatch of goods to outside the state otherwise than by way of sale - by way of Branch transfer / Consignment sales
32	Sale of goods exempt from tax
33	(i) Sales at 1% tax rate
	(ii) Sales at 4% tax rate (excluding sale of goods on which tax payable on MRP)
	(iii) Sales at 12.5% tax rate (excluding sale of goods on which tax payable on MRP)
	(iv) Sale of goods (excluding goods in Schedule C) at such other rate under section 17-A.
	(v) Total
34.	Sub total [32+33(v)]
35.	Purchase/receipt of goods subject to tax on purchase price under section 12.
36.	Sale of Schedule "C" goods (other than 1st point)
37.	Sale of goods on which tax has been paid on maximum retail price (actual sale value)
	(i) at 4% tax rate.
	(ii) at 12.5% tax rate
	(iii) Total
38	Sale of goods on MRP(value as per MRP)
	(i) at 4% tax rate.
	(ii) at 12.5% tax rate
	(iii) Total
39	Sale of goods in Schedule "C"
	(i) at 20% tax rate
	(ii) At such other rate as prescribed under Section 17-A.
	(iii) Total
40	Total value of sale and despatch [Sl. No. 30(vi)(A) + 31(A) + 34(A) + 35(A) + 36(A) + 37(iii)(A)]
41	Taxable Turnover (TTO) (Sl. No. 33(v)(A)+35(A)+ 38(iii)(A))+39(iii)(A)
42	Total output Tax [Sl. No. 34(B)+ 35(B)+ 38(iii)(B)+ 39(iii)(B)]
43	Decrease of output tax due to issue of credit note [As at Box 4(v) of Table-IV of Annexure-V]
44	Increase of output tax due to issue of debit note [As at Box 6(v) of Table-IV of Annexure-V]
45	Output tax after adjustment of credit note and debit note (42 - 43 +44)
46	Net tax payable (45 - 29) (if 45 > 29)
47	Interest payable u/s 34
48	Total tax and interest (46+47)
49	Excess Amount of Input Tax credit (29 - 45) (if 29 > 45)
50	ITC adjusted against CST payable during the tax period (put the amount of CST payable in the box)
51	Balance ITC after adjustment of CST (49-50)
	Refund under Rule 65 and Rule 66
52	Amount of refund claimed
	(i) as per Rule 65
	(ii) as per Rule 66
	(iii) Total ((i)+(ii))
53	Balance ITC after refund claim (51-52(iii))
54	Amount disallowed from the refund claim but allowed to be credited to ITC as per refund sanction order, if any. (refund sanction order, if any, passed during the tax period to allow such ITC)
55	Total ITC to be carried forward (53+54)

N.B : If you have declared sale in Box 30(i)(A), 30(iv)(A) & 30(v)(A) you can claim refund of excess ITC related to export and such other sales as referred to above and carry forward the balance ITC.

PART - D

56. Details of Tax deposited

Sl. No.	Name of Treasury, where tax deposited or Bank on which DD/Banker's cheque issued/T.D.S./check gate payment	Treasury Challan No./e-challan/D.D/ Banker's Cheque/MR No.					For official use only
Sl. No.		Type of Instrument	Name of the issuing Bank/office	No.	Date	Amount	P.C.R.No.	Date
(a)	(b)	(c)	(d)	(e)	(f)	(g)	(h)	(i)
(i)	Excess payment, if any carried forward from the previous tax period
Particulars of payment
(ii)	Self deposit or by Bank Draft
(iii)	TDS -
(iv)	Payment made at the check gate or any other payment against money receipt
(v)	Total payment [(i)+(ii)+(iii(+(iv)]
(vi)	Balance payable [48-56(v)] if 48 > 56(v)
(vii)	Excess payment remaining unadjusted for adjustment in the next tax period(s) [to be taken to column [56(i)(g)] [56(v)(g) 48, if 48<56(v)]

57. Information on use of invoices for the tax period

SALE ON RETAIL INVOICE
Month	Retail invoice issued		Total value of Sales
	From Sl. No.	To Sl. No.

List showing sale of goods to registered dealers on tax invoice (attach separate sheet, if necessary)

Sl. No.	Tax Invoice No.	Date.	TIN No. of the purchasing dealer	Goods with description	Value of goods (in Rs.)	Vat paid (in Rs.)	Total (in Rs.) (6)+(7)
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)

List showing purchase of goods from registered dealers within the state on tax invoice (attach separate sheet, if necessary)

Sl. No.	Tax Invoice No.	Date.	TIN No. of the selling dealer	Goods with description	Value of goods (in Rs.)	Vat paid (in Rs.)	Total (in Rs.) (6)+(7)
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)

DECLARATION

I (name) ______________________ being (status) __________________________ of the above business do hereby declare that the information given in this return is true and correct to the best of my knowledge and belief.

Signature	Date of declaration ______/_______/___________
(with designation)

Please note the following :

(1)	This return along with payment must be presented on or before the 21st day of the month following the tax period in Box 02.
(2)	In case the payment is made by a challan in the Bank, please enclose a copy of the same.
(3)	In case of e-payment please enclose a copy of e-challan.
(4)	You will be subject to interest and penalty as per the provisions of the Orrisa Value Added Tax Act, 2004, if you-
	fail to file the return even if it is a 'nil' return
	make a late payment of tax
	make false declaration

FOR OFFICIAL USE ONLY

Period covered under the return

Date of receipt of the return

Amount of Tax paid along with return

Mode of payment

________________________________________

_________________________________________

Signature with designation of the receiving officer.

Seal

ANNEXURE-I

(In case of despatch of goods to outside the state otherwise than by way of sales, Branch transfer / Consignment sales)

01. Despatch value of stock transfer (as at Sl.31 of the return)

02. Tax-rate-wise breakup of inputs purchased on Tax Invoice and used in the transfer of

stock otherwise than by way of sales (Branch transfer or Consignment sales)

Sl. No.	Rate of tax on Inputs purchased	Purchase value of input used excluding VAT (in Rs.)	VAT paid on purchase of inputs on stock transferred (in Rs.)	Creditable input tax (in Rs.)	Non- Creditable input tax (in Rs.) (4-5)
(1)	(2)	(3)	(4)	(5)	(6)
1.	Purchase at 1% tax rate
2.	Purchase at 4% tax rate
3.	Purchase at 12.5% tax rate
4.				TOTAL

Date:	Signature
	Seal

N.B:-

(1) Dealer to calculate purchase value of inputs as well as VAT paid basing on the corresponding inputs used in the stock transferred to outside the state.

(2) The creditable amount of input tax will be (12.5% - 4% = 8.5%) of the value of inputs purchased at 12.5% tax rate.

ANNEXURE-II

(In case sale of goods in course of inter-state trade & commerce 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 reduced.)

[See sub-rule (3) of Rule 11]

Table-I

01. Particulars of interstate sale

Sl. No.	Rate of Tax	Value (in Rs.)	Tax (CST) (in Rs.)
Sl. No.	(a)	(b)	(c)
i	Sale of goods @ 1%
ii	Sale of goods @ 2%
iii	Sale of goods @ 4%
iv	Sale of goods @ 12.5%
v	Total

02. Total CST payable as at column v(c) in the Table-I

03. Tax group wise proportionate purchase value of goods sold in course of interstate trade or commerce/goods purchased* which go into the composition of the goods manufactured for sale in course of interstate sale.

Table-II

Particulars of interstate purchase

Sl. No.	Rate of Tax	Value (in Rs.)	Tax (ITC) (in Rs.)
Sl. No.	(a)	(b)	(c)
i	Purchase of goods @ 1%
ii	Purchase of goods @ 4%
iii	Purchase of goods @ 12.5%
iv	Total

04. Total Input Tax Credit at iv(c) in the Table-II

05. ITC to be reduced [04 - 02]

[This may be taken to Sl. No.21(ii) of Part-B]

Date ____/____/____	Signature
	Seal

* Manufacturer will calculate the proportionate inputs (goods) used in the manufacturing of goods sold in inter-state trade and calculate the purchase value of those inputs (goods) as well as the input tax.

ANNEXURE-II-A

(In case sale of goods in course of interstate trade & commerce 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 reduced.)

[See clause (e) of sub-rule (3) of Rule 11]

[ To be furnished once only while filing the return for the tax period in which OVAT (Amendment) Rules 2008 comes into force ]

01. Period for which the aforesaid information is furnished

From

D	D		M	M		Y	Y	Y	Y
0	1	-	0	6	-	2	0	0	8

D	D		M	M		Y	Y	Y	Y
		-			-

Table-I

02. Particulars of inter-state sale

Sl. No.	Rate of Tax	Value (in Rs.)	Tax (CST) (in Rs.)
Sl. No.	(a)	(b)	(c)
i	Sale of goods @ 1%
ii	Sale of goods @ 4%
iii	Sale of goods @ 12.5%
iv	Total

03. Total CST payable as at iv(c) in the Table-I

04. Tax group wise proportionate purchase* value goods sold in course of inter-state trade or commerce/goods purchased which go into the composition of the goods manufactured for sale in course of inter-state sale.

Table-II

Particulars of inter-state purchase

Sl. No.	Rate of Tax	Value (in Rs.)	Tax (ITC) (in Rs.)
Sl. No.	(a)	(b)	(c)
i	Purchase of goods @ 1%
ii	Purchase of goods @ 4%
iii	Purchase of goods @ 12.5%
iv	Total

05.

Total Input Tax Credit as at iv(c) in the Table-II

Rs.

06.

Non creditable input-tax to be reduced [05 - 03]

Rs.

07.

ITC already reduced while filing returns for the aforesaid period

Rs.

08.

Balance to be reduced [to be taken to Sl. No. 21(ii)]

Rs.

Date ____/____/____	Signature
	Seal

N.B :

* in case of dealers who have already reduced ITC on account of CST payable less than the corresponding ITC, shall deduct the amount already reduced at column 07 and the balance if any at column 8 to be reduced in the present return.

Annexure-III

( For of claim of input tax credit on capital goods)

Table-I

Particulars of purchase of capital goods

	Purchase of Capital goods ( within the state ) Tax rate wise ( in Rs)	Purchase price of Capital goods excluding VAT "A"	VAT Paid "B"
01	4% tax rate
02	12.5% tax rate
03	Total

Table-II

Particulars of purchase of capital goods not eligible for input tax as per Schedule-D

	Purchase of Capital goods ( within the state ) Tax rate wise ( in Rs)	Purchase price of Capital goods excluding VAT "A"	VAT Paid "B"
04	4% tax rate
05	12.5% tax rate
06	Total

07.

Total creditable input tax [03 (B) - 06 (B)]

08.

Input Tax Credit on Capital goods brought forward from previous tax period.

09.

Total Creditable Input Tax [Box 07 + Box 8]

Date ____/____/____	Signature
	Seal

* The unadjusted balance ITC as per the provisions existing before amendment of Rule 11 shall be adjusted in the tax period in which OVAT (Amendment) Rules 2009 comes into force.

ANNEXURE-III-A

(Calculation of creditable input tax on goods purchased for sale by way of transfer of right to use for the tax period for which the return is filed)

[see Rule-13]

01. Name and address of the Dealer (s) / Institution (s) to whom the right to use has been transferred and the material conditions of transfer.

Table-I

Sl. No.	Name & Address with TIN	Agreement No. & date	Period for which transferred	Consideration value (in Rs.)	Consideration value for the tax period (in Rs.)	Output tax due for the tax period (in Rs.)
(1)	(2)	(3)	(4)	(5)	(6)	(7)
i.
ii.
iii.

02. Purchase price, of goods, the right to use of which is transferred and VAT paid thereon,

Table-II

Sl. No.	Rate of Tax	Purchase price excluding VAT (in Rs.) "A"	VAT Paid (in Rs.) "B"
i	Goods @ 4% tax rate
ii	Goods @ 12.5% tax rate
iii	Total (Creditable Input Tax)

03.

Creditable input tax [ Box (iii) (B) ] in the Table-II

04.*

Add unadjusted balance of input tax, if any from earlier tax period(s)

05.

Total Creditable Input Tax

Date ____/____/____	Signature
	Seal

* The unadjusted balance ITC as per the provisions existing before amendment of sub rule (2) of Rule 11 shall be adjusted in the tax period in which OVAT (Amendment) Rules 2009 comes into force.

ANNEXURE-IV

Taxable turnover of Works Contractor

(See Rule 6)

TIN

	D	D		M	M		Y	Y	Y	Y
Period From			-			-

	D	D		M	M		Y	Y	Y	Y
To			-			-

Sl. No.	Nature of works as per Appendix to the Rule	Gross Payment Received	Deductions		TTO*	Remarks
Sl. No.	Nature of works as per Appendix to the Rule	Gross Payment Received	On account of labour and service charge	Others	TTO*	Remarks
(a)	(b)	(c)	(d)	(e)	(f)	(g)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17	Total

* The total at 17(f) be taken to Sl. No.41 of Part-C of the return and the tax groupwise break up to be taken to the respective row of Sl. No. 33.

ANNEXURE-V

Adjustment to ITC and output tax arising from issue and receipt of credit notes and debit notes.

TABLE-I

01. Details of credit Note / Debit Note received

SL. No.	Credit note number and date	Value (in Rs.)	Tax component (in Rs.)	Debit note number and date (in Rs.)	Value (in Rs.)	Tax component (in Rs.)
(1)	(2)	(3)	(4)	(5)	(6)	(7)
1
2
3
4

TABLE-II

02. Effects of credit note / debit note received on the ITC

SL. No.	Rate of tax	Total value of credit note received (in Rs.)	Total tax effect of credit notes received (in Rs.)	Total value of debit note received (in Rs.)	Total tax effect of Debit notes received (in Rs.)
(1)	(2)	(3)	(4)	(5)	(6)
i	1%
ii	4%
iii	12.5%
iv	20%
v	Total

TABLE-III

03. Details of credit Note / Debit Note issued

SL. No.	Credit note number and date	Value (in Rs.)	Tax component (in Rs.)	Debit note number and date (in Rs.)	Value (in Rs.)	Tax component (in Rs.)
(1)	(2)	(3)	(4)	(5)	(6)	(7)
1
2
3
4

TABLE-IV

04. Effects of credit note / debit note issued on output tax

SL. No.	Rate of tax	Total value of credit note issued (in Rs.)	Total tax effect of credit notes issued (in Rs.)	Total value of debit note issued (in Rs.)	Total tax effect of Debit notes issued (in Rs.)
(1)	(2)	(3)	(4)	(5)	(6)
i	1%
ii	4%
iii	12.5%
iv	20%
v	Total

Date ____/____/____	Signature
	Seal

* Input tax required to be increased or decreased as a result of receipt of credit note and debit note as worked out at box 4(v) or 6(v) in Table-II shall be taken to Part-B of the return for adjustment at Sl. No. 24 and / or 25 .

** Output tax required to be increased or decreased as a result of issue of credit note and debit note as worked out at column 4(v) or 6(v) in Table-IV shall be taken to Part-C of the return for adjustment at Sl. No. 43 and / or 44.

ANNEXURE-VI

Reduction of ITC where sale price is less than purchase price [Sub-rule (5) and (6) of Rule 14]

To be furnished by the dealers who sell goods at a price less than the purchase price.

01. Details of input tax and output tax

SL. No.	Name of the goods	Purchase Value excluding tax	Tax paid on purchase	Sale Value excluding tax	Tax on sale	Excess input tax over output tax {(4)-(6)}*	Remark
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)
(a)
(b)
(c)
(d)
(e)	Total

Date ____/____/____	Signature
	Seal

* Total of column 7(e) is equal to (4)(e) - (6)(e)

ANNEXURE-VI-A

Reduction of ITC where sale price is less than purchase price

To be furnished by the dealers who sell goods at a price less than the purchase price.

* To be furnished once only in the return filed for the tax period in which OVAT (Amendment) Rules 2009 comes into force

* Attach separate sheet if necessary

01. Period for which the aforesaid information is furnished

From

D	D		M	M		Y	Y	Y	Y
0	1	-	0	6	-	2	0	0	8

D	D		M	M		Y	Y	Y	Y
		-			-

02. Details of input tax and output tax

SL. No.	Name of the goods	Purchase Value excluding tax	Tax paid on purchase	Sale Value excluding tax	Tax on sale
(1)	(2)	(3)	(4)	(5)	(6)
i
ii
iii
iv
v	Total

Excess input tax over output tax {(4)-(6)}	Deduct tax already reversed	Balanced to be reversed	Remark
(7)	(8)	(9)	(10)

Date ____/____/____	Signature
	Seal

* Total of 7(v) = 4(v) - 6(v)

** Total of 9(v) = 7(v) - 8(v) [to be taken to Sl. No. 21(iii)]

Annexure-VII

(Reversal of ITC already availed in respect of purchase of goods for violation of purchase condition subsequently)

Conditions for reversal of ITC and amount to be reversed

SL. No.	Conditions / Situations	Value of goods purchased (in Rs.)	VAT paid (in Rs.)
(A)	(B)	(C)	(D)
1	Goods purchased for any of the purpose specified under sub-section (3) of Section 20 of the Act but are subsequently used otherwise,
2	Goods purchased are lost due to theft, damage or for any other reason
3	Goods purchased but remained unsold at the time of closure of business
4	Goods purchased but remain unutilized or unsold on the date on which the exercise of option for composition of tax under this Act, is allowed
5	Goods purchased but remain unutilized or unsold on the date on which the liability of the dealer to pay tax under section 11 is changed to section 16
6	Goods purchased are utilized in manufacture of goods exempted from tax
7	Goods purchased are exempted from levy of tax subsequently**
8	Total

Date ____/____/____	Signature
	Seal

* For furnishing information under column C, the dealer is to calculate the value of inputs of the corresponding items from the relevant tax invoice on which the goods were purchased.

** The total at 8(D) will be taken to Sl. No. 21(iv) of Part-B"

37. In the said rules, after Form VAT-201, the following Form shall be inserted, namely:-

FORM VAT-201A

ANNUAL RETURN OF VALUE ADDED TAX PAYABLE BY A DEALER

[See sub-rule (6A) of Rule 34]

PART - A

Original / Revised

If revised Date of filing of Original Return ____/____/____

Acknowledgement No. ______________________

Attach a note explaining the reason for revising the return

TIN

02. Period covered by this return

	D	D		M	M		Y	Y	Y	Y
From			-			-

	D	D		M	M		Y	Y	Y	Y
To			-			-

03. Name and style of business

Address

PAN		Mobile No.
PHONE		Email ID

04. If you have made no purchase as well as no sale, mark this box "X"

05...Input tax credit at the beginig of the year.

(same as at serial No.55 of the return filed for M.E / Q.E on 31.3)

Rs.

PART - B

Purchases and receipts during the period covered by this return

I.	Within the State (Excluding capital goods & goods meant for sale by transfer of right to use)	Value excluding Tax (in Rs.) "A"	VAT (in Rs.) "B"
6.	Purchases of goods exempt from tax
7.	Purchases of goods at 1% tax rate on Tax Invoice
8.	(i) Purchase of goods at 4% tax rate excluding MRP goods on tax invoice
	(ii) Purchase of goods at 4% on MRP value on tax invoice
	(iii) Total ((i) + (ii))
	(iv) Purchase value of MRP goods at actual purchase price
9.	(i) Purchase of goods at 12.5% tax rate excluding MRP goods on tax invoice
	(ii) Purchase of MRP goods at 12.5% on MRP value on tax invoice
	(iii) Total ((i) + (ii))
	(iv) Purchase value of MRP goods at actual purchase price
10	Purchase of Schedule 'C' goods
11	Any other receipts/purchases not specified above (Please specify)
II	From outside the State (Excluding capital goods and goods meant for sale by transfer of right to use)	Value (in Rs.)
12	Purchase of goods in the course of inter-state trade.
13	Purchase of goods in the course of Import into India
14	Receipt of goods other than by way of purchases by stock transfer
15	Receipt of goods other than by way of purchases as consignment agent
16	Total value of goods purchased / received during the period covered by this return. (Add value in column-A at Sl. No. 6 + 7 + 8(i) + 8(iv) + 9(i) + 9(iv) and from 10 to 15)
	*Capital goods and goods meant for sale by way of transfer of right to use*
III	Within the State
17	(i) Purchase / receipt value of capital goods
17	(ii) Purchase / receipt value of goods for sale by transfer of right to use
IV	From outside the state
18	(i) Purchase / receipt value of capital goods
18	(ii) Purchase / receipt value of goods for sale by transfer of right to use
19	Total value of goods purchased / received including capital goods and goods meant for sale by way of transfer of right to use [16+17(i)+17(ii)+18(i)+18(ii)]
20	Total amount of Input tax [05+07(B)+08(iii)(B)+09(iii)(B)]
21	Less (i) Non-Creditable amount of input tax in respect of despatch of goods otherwise than by way of sales
	(ii) Reduction of ITC in excess of CST payable, as per clause (d) to the proviso in sub-section (3) of Section 20
	(iii) Reduction of ITC for sale value less than corresponding purchase value as per sub-section (8-a) of Section 20
	(iv) ITC to be reversed for other reasons
	(v) VAT paid on goods for use in mining, generation of electricity including captive power plant.
	(vi) VAT paid on goods which are not input
22	Total reduction of ITC [21(i) + (ii) + (iii) + (iv) + (v) + (vi)]
23	Net Input Tax (20-22)
24	Decrease of ITC due to receipt of credit note
25	Increase of ITC due to receipt of debit note
26*	Creditable amount of input tax in respect of purchase of capital goods
27**	Creditable amount of input tax in respect of goods, the right to use of which has been transferred
28	Creditable amount of input tax on the stock held on the date of registration/eligible date for conversion from SRIN to TIN
29	Total creditable Input Tax [(23-24)+25+26+27+28]

PART-C

Sales/despatch/purchase subject to levy of tax under section 12, during the period covered by this return (OUTPUT)

(Works Contractors to workout TTO in Annexure B and show the break up TTO against Sl. 33 and 35 and total TTO at serial No.41.)

		Value excluding Tax "A"	VAT Due "B"
30	Sales subject to zero-rate
	(i) Sales in the course of export out of India
	(ii) Sales in the course of import into India
	(iii) Sales in the course of inter-state trade or commerce
	(iv) Sales to a dealer under SEZ/STP/EHTP (See explanation to Section 18)
	(V) Sale to a EOU (See explanation to Section 18)
	(vi) Total [(i)+(ii)+(iii)+(iv)+(v)]
31	Despatch of goods to outside the state otherwise than by way of sale - by way of Branch transfer / Consignment sales
32	Sale of goods exempt from tax
33	(i) Sales at 1% tax rate
	(ii) Sales at 4% tax rate (excluding sale of goods on which tax payable on MRP)
	(iii) Sales at 12.5% tax rate (excluding sale of goods on which tax payable on MRP)
	(iv) Sale of goods (excluding goods in Schedule C) at such other rate under section 17-A.
	(v) Total
34.	Sub total [32+33(v)]
35.	Purchase/receipt of goods subject to tax on purchase price under section 12.
36.	Sale of Schedule "C" goods (other than 1st point)
37.	Sale of goods on which tax has been paid on maximum retail price (actual sale value)
	(i) at 4% tax rate.
	(ii) at 12.5% tax rate
	(iii) Total
38	Sale of goods on MRP(value as per MRP)
	(i) at 4% tax rate.
	(ii) at 12.5% tax rate
	(iii) Total
39	Sale of goods in Schedule "C"
	(i) at 20% tax rate
	(ii) At such other rate as prescribed under Section 17-A.
	(iii) Total
40	Total value of sale and despatch [Sl. No. 30(vi)(A) + 31(A) + 34(A) + 35(A) + 36(A) + 37(iii)(A)]
41	Taxable Turnover (TTO) (Sl. No. 33(v)(A)+35(A)+ 38(iii)(A))+39(iii)(A)
42	Total output Tax [Sl. No. 34(B)+ 35(B)+ 38(iii)(B)+ 39(iii)(B)]
43	Decrease of output tax due to issue of credit note during the year
44	Increase of output tax due to issue of debit note during the year
45	Output tax after adjustment of credit note and debit note during the year (42 - 43 +44)
46	Adjustment of Input tax
47	Less
	(i) amount adjusted towards CST (Sl. No.50 of VAT 201)
	(ii) amount of refund claim (Sl. No.52 of VAT 201)
	(iii) amount adjusted towards VAT
	(iv) Total ((i)+(ii)+(iii))

DECLARATION

	Signature (with designation)
	Date of declaration ______/_______/___________

ANNEXURE-B

	Self Deposit (BD / TC / EC)			Money receipt (Tax paid at check gate / collected by Authorities)			TDS (BD / TC / EC)			Total tax (Rs.)
A	B			C			D			E
For the month / quarter	No.	Dt.	Amount	MR No.	Dt.	Amount	No.	Dt.	Amount	(4+7+10)
1	2	3	4	5	6	7	8	9	10	11
April
May
June
July
August
September
October
November
December
January
February
March
Total

BD - Bank Draft

TC - Treasury Challan

EC Challan generated after e-payment

MR - Money receipt

Date .....................	Signature
	Seal

ANNEXURE-B

Annual Taxable turnover of Works Contractor

TIN

	D	D		M	M		Y	Y	Y	Y
Period From			-			-

	D	D		M	M		Y	Y	Y	Y
To			-			-

Sl. No.	Nature of works as per Appendix to the Rule with Name of deducting Authority	Gross Payment Received	Deductions		TTO*	Remarks
Sl. No.		Gross Payment Received	On account of labour and service charge	Others	TTO*	Remarks
(a)	(h)	(i)	(j)	(k)	(l)	(m)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17	Total

* The total at 17(f) be taken to Sl. No.41 of Part-C of the return and the tax groupwise break up to be taken to the respective row of Sl. No. 33.

38. In the said rules, for Form VAT-204, the following Form shall be substituted, namely:-

FORM VAT-204

NOTICE TO UNREGISTRED DEALERS TO FILE RETURN (VAT / TURNOVER TAX)

[See sub-rule (1) of rule 36]

01. Office address

D	D	-	M	M	-	Y	Y	Y	Y

02. Name and address of the dealer

I have reason to believe on the basis of records available in this office that your turnover of sales or the turnover of purchases, as the case may be, is likely to exceed/ has exceeded the taxable limit by _____________________.

Now, you have a statutory obligation to get yourself registered under the Orissa Value Added Tax Act, 2004, and file return as provided in the said Act and rules made there-under.

You are, therefore, directed to file return in the form VAT-204-A enclosed

Please note that your returns should cover the following tax periods commencing from the date________________.

(i)__________________to ____________________

(ii) _________________to ____________________

(iii) _________________to ____________________

You must complete the return forms for the above mentioned tax period(s) or part thereof and submit the same to this office within fourteen days of the receipt of this notice.

If you consider that you have no obligation to file return, you should respond to this office in writing specifying therein the reasons for which you consider that you are not required to be registered and file return.

Office Seal	Assessing Authority
	Signature and Seal
Place _____________
Date _____________

39. In the said rules, for Form VAT-205, the following Form shall be substituted, namely:-

FORM VAT-205

SHOW CAUSE NOTICE FOR FAILURE TO FILE RETURN AND MAKE PAYMENT OF

TAX, INTEREST DUE AS PER THE RETURN

[See clause (a) of sub-rule (1) of rule 39]

01. Office address

D	D	-	M	M	-	Y	Y	Y	Y

02.

TIN

SRIN

03. Name and address of the dealer

Indicate tick mark which ever is applicable

04. This office records reveal that you have failed to

(i) pay the amount of tax due relating to the return for the tax period __________to ___________, or revised return for the Tax period ____________to _________ :or

(ii) deposit the tax due in the return / revised for the tax period __________to ______ on or before the due date and the period of delay is ___ months and ___days: or

(iii) file the return for the tax period ____to ____ :or

(iv) file the return for the tax period ____to ____ within the due date i.e._______and the period of delay is ___days.

05. You are now directed to show cause as to why interest under Sub-section(1) and/or penalty as provided under Sub-section(2) and/or Sub-section(3) of Section 34 of the Orissa Value Added Tax Act, 2004 , shall not be levied on you for such default.

06. Your explanation must reach this office within fourteen days from the date of service of this notice, failing which interest and/or penalty as provided under the Act shall be imposed without any further reference to you.

Office Seal
	Assessing Authority
Place _____________ Date _______________	Signature and Seal

40. In the said rules, for Form VAT-206, the following Form shall be substituted, namely:-

FORM VAT-206

ORDER IMPOSING PENALTY / INTEREST LEVIED FOR LATE FILING OF RETURN / DEFAULT IN PAYMENT OF TAX

[See clause (b) of sub-rule (1) of rule 39]

01. Office address

D	D	-	M	M	-	Y	Y	Y	Y

02.

TIN

SRIN

03. Name and address of the dealer

Despite issue and service of notice of show-cause notice issued vide letter no_______dt_________ in Form VAT-205, you have failed to submit any explanation / submitted explanation which is not satisfactory for the following reasons:

Therefore interest / penalty is imposed as under.

04. (a) The tax due on the return for the tax period (s) from ________to ________ is Rs.___________ which was not paid / paid on date____________ against due date (s) of__________. You have failed to show cause / shown cause which is not found to be satisfactory for which interest is levied as provided under sub-section (1) of Section 34 of the Act as under:

(i) amount the tax due ___________

(ii) due date of payment __________

(iii) date of payment _____________

(iv) period of delay _________months ___________days

(v) interest @ 1% on Rs________ for ________months _______days is Rs__________ and;

(b) in addition to interest, penalty under sub-section(2) and/or under sub-section (3) of section 34 is levied as calculated under;

(i) amount of tax payable ________

(ii) due date of payment __________

(iii) actual date of payment________

(iv) period of delay________ months and _______ days

(v) amount of interest payable__________

(vi) total amount of tax and interest payable _________

(vii) penalty @2% on Rs__________ is Rs _________

(ii) date of filing return / date of order

(iii) period of delay _______days

(iv) penalty @ Rs 100 per day for ______days

(v) subject to a maximum of Rs 10,000/- Rs______________

(d) total interest and penalty	interest under section 34 (1) Rs________
	Penalty under section 34 (2) Rs________
	Penalty under section 34 (3) Rs________
	Total .............

This amount of Rs.____________ (Rupees______________) towards interest and penalty shall be paid within thirty days from the date of receipt of this order and the proof of payment thereof produced before the undersigned within seven days of the date of payment.

Office Seal
	Assessing Authority
Place _____________ Date _______________	Signature and Seal

41. In the said rules, for Form VAT-207 , the following Form shall be substituted, namely:-

FORM VAT-207

SHOW CAUSE NOTICE FOR FAILURE TO FILE RETURN BY AN UNREGISTERED

DEALER/ FURNISH PROOF OF PAYMENT OF TAX ADMITTED IN RETURN FURNISHED.

[See sub-rule(2) of Rule 36]

01. Office address

D	D		M	M		Y	Y	Y	Y
		-			-

02..Name and address of the dealer

(Please strikeout whichever is not applicable)

03. Being an unregistered dealer, you were directed in Form VAT-204 to file return in Form VAT-204-A for the tax period (s) commencing from_______________ to __________________, which you have failed to furnish within the due date.

Having furnished the return in Form VAT-204-A for the tax period commencing from _________ to ________ on dt._________________ you have failed to furnish proof of payment of the tax as admitted in such return within the due date.

04. You are now directed to show cause why penalty as provided under sub section (3) of section 34 of the Orissa Value added Tax Act, 2004, shall not be imposed on you for such default.

05. Your explanation must reach this office within fourteen days of the receipt of the date of service of this notice, failing which, penalty as provided under the said Act, shall be imposed without any further reference to you.

Office seal

Place _________

Date __________

Assessing Authority

Signature and Seal

42. In the said rules, for Form VAT-208 , the following Form shall be substituted, namely:-

FORM VAT-208

ORDER IMPOSING PENALTY UNDER SUB-SECTION (3) OF SECTION 34 IN CASE OF UNREGISTERED DEALER

[See sub-rule(3) of Rule 36]

01. Office address

D	D		M	M		Y	Y	Y	Y
		-			-

02. Name and address of the dealer

(Please strikeout whichever is not applicable).

03. Despite issue and service of notice in VAT Form 207, the return for the tax period (s) commencing from _________________ to __________ due on ______________ was not received in this office until dt.______________.

The proof of payment of tax in full or part in accordance with return in respect of the tax period(s) commencing from _______ to ___________ was not produced until dt._______________, and you failed to adduce satisfactory cause / no cause for such failure to file return / producing proof of payment of the tax admitted to be payable in the return filed. Penalty is therefore levied under sub section (3) of section 34 of the Act as calculated hereunder.

04. Calculation of penalty

(i) Due date of filing return as per notice dt._______________

(ii) Date of assessment / date of filing return dt.______________

(iii) Period of delay _____________ days

(iv) (Strikeout whichever is not applicable)

Penalty due @ Rs. 100/- for each day of default determined at Rs. __________ (Rupees.__________________________________),

Penalty of Rs.10, 000/- (Rupees Ten Thousand)

Penalty of Rs.________________ is imposed under sub-section (3) of section 34 which shall be paid within thirty days from the date of receipt of this order and the proof of payment thereof produced before the undersigned within seven days of the date of payment.

Office seal

Assessing Authority

Signature and Seal

43. In the said rules, for Form VAT-209 , the following Form shall be substituted, namely:-

FORM VAT - 209

NOTICE FOR LESS PAYMENT OF TAX

[Refer Sub-Rule (2) of rule 40)

01. Office address

D	D		M	M		Y	Y	Y	Y
		-			-

02.

TIN

SRIN

03. Name and address of the dealer

04. You are found to have filed the return for the tax period from __________ to __________ on dt.____________.

05. Scrutiny of the return for the aforesaid tax period reveals the following :-

(a) You have admitted net tax payable of Rs._______________ (Rupees__________________________)

(b) As against the above, you have paid Rs.___________ (Rupees__________________________)

06. You are therefore, directed to pay the balance amount of Rs.______________ (Rupees_______________________) as in col.5 (c), by dt.______________and furnish proof of payment thereof.

Office Seal

Place _______________

Date ____/ ____/ ______

Assessing Authority

Signature and Seal

44. In the said rules, for Form VAT-301 , the following Form shall be substituted, namely:-

FORM VAT-301

NOTICE FOR AUDIT VISIT

[See sub-rule (2) of rule 44]

01. Office address

D	D		M	M		Y	Y	Y	Y
		-			-

TIN/SRIN

03. Name and address of the dealer

04.	To
		Sri	____________________________________
		Status	___________________________________
		Business	____________________________________
		Address	____________________________________
		Phone No.	____________________________________

		Reference

Please take note that the officers from the Audit Unit of ______________ Circle/Range will visit your place of business/godown to conduct tax audit on dt.___________at ______A.M./P.M. You are, therefore, instructed to keep all your books of account including registers and records relating or incidental to your business and produce the same to the audit team, as and when required.

You are further instructed to render all assistance to the audit team, as may be required for conduct of audit including allowing them to inspect your additional place(s) of business, branch or godown, take physical stock of goods at hand and allowing access to the electronic records maintained in respect of the business, if any.

Office seal	Head of Audit Team,
	Signature and Designation
Place ____________
Date ____________

45. In the said rules, for Form VAT-302 , the following Form shall be substituted, namely:-

FORM VAT-302

NOTICE FOR PRODUCTION OF DOCUMENTS

[See sub-rule (2) of rule 45]

01. Office address

D	D		M	M		Y	Y	Y	Y
		-			-

TIN

03. Name and address of the dealer

04. You were visited on __________________ following a notice dated _____________.

On that visit, you failed to produce the following records and documents.

(i) ___________________________

(ii) ___________________________

(iii) ___________________________

(iv) ___________________________

You are now required to produce these documents at this office, address as above, on_____________

You are reminded that as per the provisions of sub-section (13) of Section 73 of Orissa Value Added Tax Act, 2004, any person who fails to produce books of account and documents as required by audit or prevents in any manner in the conduct of audit is liable to be imposed with a penalty upto Rs.25,000/-.

Office seal	Head of Audit Team,
Place ____________	Signature and Designation
Date ____________

46. In the said rules, for Form VAT-303 , the following Form shall be substituted, namely:-

FORM VAT-303

AUDIT VISIT REPORT

[Refer sub-rule (3) of rule 45]

01. Office address

02.

TIN

03. Name and address of the dealer

04. Period of audit

From______/________/______to_______/______

05. Person(s)contacted in course of visit

06. Statement, if any, recorded in course of visit and if so, the name and status of such persons with reference to the business, from whom statement has been recorded.

07. Summary of records and accounts verified and signed indicating the date up to which, the same has been maintained.

Records

Accounts

Date upto which maintained

(i)

(ii)

(iii)

(iv)

(v)

08. Summary of physical stock of goods taken and discrepancy, if any, noted when examined with reference to the book balance.

(i)

(ii)

(iii)

(iv)

(v)

09. Sample, if any, taken for further investigation and if so, the description of the goods, the sample of which was obtained and the person in whose custody, it is lodged

10. Physical verification of cash, if any, undertaken and the result of such verification.

11. Details of control checks carried out and the result of such checks [Note the tax period(s) to which such check relates]

12. Summary of basic checks carried out and comments on such checks

(i) VAT registration certificate

(ii) VAT return files and corresponding records

(iii) VAT payment record

13. Advisory checks undertaken, if any and the points covered under such check.

14. Audit checks in relation to the results of control checks and the findings of such checks.

15. Summary of audit visit report indicating the specific discrepancies detected and evidence thereof including the explanation, if any, furnished against such discrepancies and statement recorded by way of explanation to such discrepancies. (Enclose the extract of records, documents, statements etc. duly obtained in support of discrepancies detected)

16. Post visit action recommendation :

17. General observations on the business activities of the dealer

(i) Level of taxable sales

(ii) Revenue compliance

(iii) Complexity of accounts

(iv) Sensitive commodities being dealt in.

Seal	Signature
Place_________________	(Head of the audit team) Designation

47. In the said rules, for Form VAT-306 , the following Form shall be substituted, namely:-

FORM VAT-306

NOTICE FOR ASSESSMENT OF TAX AS A RESULT OF AUDIT

[Refer sub rule (1) of rule 49]

01. Office Address:

D	D		M	M		Y	Y	Y	Y
		-			-

TIN

03. Name and address of the dealer:

04. Tax audit of your business was under taken by the officers of the Audit unit of this office on ----------- or during the period commencing from ----------- to -------------Examination of the records, documents, stock in trade and other relevant information pertaining to your business for tax period(s) from ---------- ----- to -------------- reveals that you have not declared the correct amount of tax due for the aforesaid period in the returns filed.

05. A copy of the Audit visit report is enclosed herewith for your reference.

06. You are, therefore required to appear in person or through your authorized agent at my office on -------- -------- at --------------- A.M/P.M and produce or cause to be produced the accounts and documents relating to or incidental to your business as specified below for the period mentioned above in order to enable me to satisfy whether the return filed by you for the said period is correct and complete.

07. In the event of your failure to comply with all the terms of this notice, I shall proceed to assess you under Section 42 of the Orissa Value Added Tax Act, 2004 to the best of my judgment.

(Mark "TICK" whichever applicable)

(a) Books of account maintained under the provisions of Orissa Value added Tax Act, 2004 ;

(b) Records and documents required to be maintained under the said Act and rules made thereunder claiming exemption/concession of input tax, output tax and input tax credit;

(d) Accounts and documents relating to the financial transactions of the business including Bank Pass Book or Bank Statement;

(e) Such other documents as may be specifically required for the assessment (to be specified)

(i)

(ii)

(iii)

Office seal

Place: _____________

Date: _____/_____/______

Assessing Authority

Signature and Seal

48. In the said rules, for Form VAT-309 , the following Form shall be substituted, namely:-

FORM VAT-309

NOTICE CALLING FOR RETURN FROM A CASUAL DEALER

[Refer sub rule (1) of rule 52]

01. Office Address;

D	D		M	M		Y	Y	Y	Y
		-			-

02. Name and address of the dealer:

It appears to me that you, being a casual dealer, are liable to pay tax under the Orissa Value Added Tax Act, 2004. You are hereby required to furnish a return in Form VAT 311 A Enclosed for the period from ----------------- to --------------------, immediately on receipt of this notice.

In the event of your failure to comply with the terms of this notice, I shall proceed to assess you provisionally under rule 52 of the Orissa Value Added Tax Rules, 2005.

Office Seal

Place: __________

Date: ___________

Assessing Authority / Officer in-charge of the Check Post

Signature and Seal

49. In the said rules, for Form VAT-312 , the following Form shall be substituted, namely:-

FORM VAT-312

ORDER OF ASSESSMENT

[Refer rule 53]

OFFICE ADDRESS

D	D		M	M		Y	Y	Y	Y
		-			-

(1) Period of assessment of tax period(s) :

From Dt.___________ To Dt.___________

(2)	Name and address of the dealer with TIN/SRIN . .
(3)	Assessment under section 42/43/44/45 of the orissa value added tax act, 2004. (Score out whichever is not applicable)
(4)	(a) Gross Turn Over as per Return during the tax period / periods covered under assessment
	(b) Gross Turn Over as determined by the Assessing Authority
(5)	(a) Taxable Turn Over as per Return during the tax period / periods covered under assessment
	(b) Taxable Turn Over as determined by the Assessing Authority
(6)	(a) ITC claimed as per Return
	(b) ITC allowed in the order
(7)	(a) Output tax admitted as per Return
	(b) Output tax as determined
(8)	(a) Output tax net of ITC as per return [(7)(a) - (6)(a)]
	(b) Output tax net of ITC as determined [(7)(b) - (6)(b)
(9)	Tax paid
(10)	Balance tax due / excess payment if any [(8)(b) - (9)]
(11)	Interest levied u/s -
(12)	Penalty levied u/s -
(13)	Total Tax, interest and penalty due from the dealer [(10)+(11)+(12)]

Assessment order

50. In the said rules, for Form VAT-314 , the following Form shall be substituted, namely:-

FORM VAT-314

NOTICE OF DEMAND IMPOSING PENALTY FOR FAILURE TO MAKE

PAYMENT OF THE UNPAID AMOUNT OF TAX, INTEREST, PENALTY

[Refer sub-rule (2) of rule 54]

01. Office Address

D	D		M	M		Y	Y	Y	Y
		-			-

02.

TIN/SRIN

03. Name and address of the dealer

04. You were served with a notice for payment of tax due on assessment, penalty levied, and / or interest charged, issued in this office letter No. _________ dt. ___________. The said notice was served on you on. ____________.

05. This office records indicate that you have failed to make payment of the sum of Rs. __________ (Rupees ____________________) covered under the aforesaid notice within the due date.

06. Thus, there has been a delay of _________ months in making a payment and, therefore, a penalty @2% of the unpaid amount of Rs. __________ is now imposed under sub-section (5) of Section 50 of the Act.

07. The penalty now imposed amounts to Rs. __________ (Rupees __________________), which you are required to pay within thirty days, from the date of receipt of the notice by you and, produce of payment thereof within seven days, from the date of payment.

08. In addition to the penalty payable as above you are also required to pay the amount of outstanding tax and/or interest and penalty amounting to Rupees ................ Immediately.

Seal

Place____________

Date_____________

Signature

(

)

Assessing Authority

51. In the said rules, for Form VAT-315 , the following Form shall be substituted, namely:-

FORM VAT-315

REVISED NOTICE OF DEMAND

[Refer sub-rule (4) of rule 54]

01. Office Address

D	D		M	M		Y	Y	Y	Y
		-			-

02.

TIN/SRIN

03. Name and address of the dealer

(Score out whichever is not applicable.)

04. You were assessed to a sum of Rs. ____________ (Rupees ________________) with/without levy of penalty of Rs._______________(Rupees ________________) under Section _________ of the Orissa Value Added Tax Act, 2004.

05. A penalty of Rs. _____________ (Rupees _____________________) was levied on you under Section _________ of the Orissa Value Added Tax Act, 2004 for______________________________________

__________________________________________________________________________________

You were charged with interest amounting to Rs. ___________(Rupees ______________________) under Section ____________ of the Orissa Value Added Tax Act, 2004 for ______________________________ for the tax period(s) from _________________ to ________________vide Order dated_______________.

06. You had preferred appeal/revision against the order of assessment/penalty/interest before the Additional/Joint /Deputy/Assistant Commissioner of Sales Tax, ______________; and The order on appeal/revision has been passed on _______________ and as per this order the tax/interest/penalty levied stands reduced/enhanced to Rs.____________ (Rupees ______________________). or confirmed at Rs. _________________ (Rupees _________________________________).

07. Hence, you are now required to pay the sum of Rs. __________ (Rupees_______________________) towards tax/penalty/interest within 14 days from the date of receipt of this notice and produce proof of payment thereof within 7 days from the date of such payment.

Office Seal

Dated the _____________

Assessing Authority

Signature and Seal

52. In the said rules, for Form VAT-316 , the following Form shall be substituted, namely:-

FORM VAT-316

DEMAND FOR PAYMENT OF TAX FROM THIRD PARTY

[Refer rule 55]

01.Office Address

D	D		M	M		Y	Y	Y	Y
		-			-

02.

TIN/SRIN

03. Name and address of the dealer

________________________(Name)

__________________________(Address)

The afore-mentioned dealer is in arrear of sales tax dues amounting to Rs.__________________ (Rupees______________________________________________) outstanding for realization. In accordance with the provisions of Section 51 of the Orissa Value Added Tax Act, 2004, I am required to ask you to pay the said amount to the Government Treasury through challan enclosed or through e-payment / crossed demand draft made in favour of the Deputy / Assistant Commissioner of Sales Tax/Sales Tax Officer, _________________ Circle, _______________from the account of the said dealer/the amount you are due to pay to the said dealer or which may become due for payment to the dealer.

This amount should be paid to this office without delay.

Signature

ASSESSING AUTHORITY

Copy to the dealer, M/s _______ at _______________________________________ for favour of information.

Signature

ASSESSING AUTHORITY

53. In the said rules, for Form VAT-318 , the following Form shall be substituted, namely:-

FORM VAT-318

REFUND ADJUSTMENT ORDER

(See sub-rule (3) of rule 64)

Part - 'A'

Book No

Voucher No

D	D		M	M		Y	Y	Y	Y
		-			-

The Treasury / Special Treasury /Sub-Treasury Officer,

____________________________________________

01. Name of dealer of person, to whom

issued.

________________________________

02. TIN/SRIN (In case of dealer registered under the Act)

TIN/SRIN

03. Amount of refund due (in words)

(Rupees _________________________)

04 Date of order quantifying the refund

D	D		M	M		Y	Y	Y	Y
		-			-

05. Details of amount deducted on account of any demand outstanding against the applicant.

Amount		Demand with ref. To D.C.R. Sl. And Date	Admitted tax for the period.
Rs	P

06. Net refundable amount in figure and in

words (03-05)

Rs_______________________________

(Rupees__________________________)

07. Please debit the amount of Rs __________ (Rupees__________________________) To Head of account "040-Sales Tax (b) Receipts under the Orissa Value Added Tax (c) Deduct Refund the sum of Rs.___________________ " and credit the amount to the Head of account "040- Sales Tax (b) receipts under Orissa Value Added Tax Act (A) Tax Collection."

08 A challan duly filled in is enclosed.

Seal of the officer

Date ___________________

Signature and Designation of the

Issuing Office

Copy to M/s _______________________ at ___________________ for information.

Signature and Designation of the

Issuing Office

_________________________________________________________________________

Part- 'B'

(To be returned to the Joint/ Deputy /Assistant Commissioner of Sales Tax / Sales Tax Officer)

_______________________ Sub Treasury /Special Treasury / Treasury

D	D		M	M		Y	Y	Y	Y
		-			-

The Joint / Deputy / Assistant Commissioner of Sales Tax / Sales Tax Officer, _________________________ Range / Circle

Ref.: Refund Adjustment Vr. No _____________ / Book No _____________ Dated the _____________

Sir,

Adjustment of refund of Rs _______________ (Rupees ______________________________________)

Payable to M/s ___________________________________ is allowed on ________________________.

Seal of the officer.

Date __________________

Sub-Treasury / Special Treasury /Treasury Officer

__________________

54. In the said rules, for Form VAT-323 , the following Form shall be substituted, namely:-

FORM VAT-323

APPLICATION FOR REFUND TO FOREIGN DIPLOMATIC MISSIONS / CONSULATES, UNITED NATIONS ORGANISATIONS AND OTHER INTERNATIONAL BODIES

[Refers clause (a) of sub-rule (4) of rule 65]

01. Office Address

D	D		M	M		Y	Y	Y	Y
		-			-

O2. Name of the organization

03. Address

04. Period to which the claim relates

05. Amount of claim of refund

06. Details of purchases on which refund claimed

Quarter	Bill No./Retail Invoice No.	Name and address of the dealer from whom purchased	Tin	Description of goods.	Quantity	Tax exclusive value of the goods	Tax paid

Total

Place:

Dated the ___________________

Authorised Officer

Seal

Note : Please enclose copy of the letter of authorisation.

55. In the said rules, for Form VAT-401 , the following Form shall be substituted, namely:-

FORM VAT - 401

NOTICE FOR PRODUCTION OF ACCOUNTS ETC.

[Refer sub-rule (1) of rule 75]

01. Office address

D	D		M	M		Y	Y	Y	Y
		-			-

TIN/SRIN

03. Name and address of the dealer

04. You are directed to produce or cause to be produced the following accounts, documents and registers for the tax period(s) from __________ to ____________

(i)

(ii)

(iii)

(iv)

(v)

to furnish the following information relating to the tax period(s) from ______ to _______

(i)

(ii)

(iii)

to allow access to the electronic record maintained;

(a) before the Joint Commissioner / Deputy Commissioner/Assistant Commissioner of Sales Tax/Sales Tax Officer at at _________ A. M./P.M. on __________________ ; or

(b) before him on _____________, when the Joint / Deputy Assistant Commissioner of Sales Tax/Sales Tax Officer will visit the place of business; or

(c) to the Joint/ Deputy Assistant Commissioner of Sales Tax/Sales Tax Officer on _____________at _____________, where you are keeping the electronic records.

Office Seal

Place _________________

Dated the _____________

Joint / Deputy / Assistant Commissioner of Sales Tax/Sales Tax Officer,___________

Signature and Seal

56. In the said rules, for Form VAT-402 , the following Form shall be substituted, namely:-

ORIGINAL

WAY BILL

[See sub-rule (3) of rule 79]

IN TRIPLICATE

FORM VAT - 402

WAY BILL NO

AAA

Dealer of Orissa

(To whom way bill is issued )

NAME

TIN

2. Consigner of goods

NAME
ADDRESS
TIN

3. Place of Despatch of Goods	4. State of despatch of goods	5. Dt. of despatch
		Dt. ______/ _______/____

6.Name of the entry /exit check gate

7. Consignee of goods

NAME

ADDRESS

TIN

CST No.

8. Consigner despatching goods for [(Tick) Mark in the appropriate box]

Delivery to the buyer	After purchase by self / by agent	Branch transfer	Consignment sale	Execution of Works contract	Transfer of right to use

9. Invoice / Challan Detail

Sl. No.	Commodity & Code	Invoice No. & Date	Invoice No. & Date	Value

10. Vehicle / Carrier Detail - Vehicle Regd. No.

Driver's Name

L.R. No.

Owner of the Vehicle

Transporter's Name & Address

11. Way bill issuing Office

12. Way bill issuing authority

(With seal & Signature)

13. Signature of the Dealer of Orissa to whom Way bill issued

Seal

57. In the said rules, for Form VAT-404 , the following Form shall be substituted, namely:-

FORM VAT-404

INDEMNITY BOND FOR LOSS OF WAY BILL.

[Refer sub-rule (7) of rule 80]

..............................residing at ------------------------------------------- P.O. .................................... P.S........................... Dist ............................................................, Proprietor/Partner/ (Managing) Director/Manager/Principal Officer/ Authorised officer of the Business known as ..............................situated at ......................................... and possessing a Tax-payers's Identification number bearing TIN ............................... in the State of Orissa under the Orissa Value Added Tax Act, 2004 , do hereby declare that the way bill form bearing no........... issued to me/us by the Sales Tax Officer / Assistant / Deputy / Joint Commissioner of Sales Tax, .............................. Circle/Range, on ..............................is lost / destroyed / stolen,

(i) from my custody, before being filled in and signed by me; or

(ii) from my custody, after being filled in and signed by me, before despatch to the selling dealer/consignee, namely ...............................

(iii) in transit, after being duly filled in and signed by me and despatched to the selling dealer/consignee, namely....................................

(Strike out whichever is not applicable)

And I, the aforesaid Sri ........................ do hereby undertake to hold harmless and to indemnify the Government against any loss arising out of the aforesaid loss of way bill form.

And I bind myself, my heirs, executors, administrators and assignees and each one of the other person having any share, title or interest in the aforesaid business and his heirs, executors, administrators and assignee jointly and severally for holding harmless and indemnifying the Government for any such loss as aforesaid.

Place ____________

Date _____________

Signature of the dealer

Designation with relation to the business

Seal

58. In the said rules, for Form VAT-407 , the following Form shall be substituted, namely:-

FORM VAT-407

NOTICE LEVYING TAX AND IMPOSING PENALTY

[Refer sub-rule (5) of rule 83]

01. Office address

D	D		M	M		Y	Y	Y	Y
		-			-

02. Name and address of the owner or person in charge of the goods/ driver of the vehicle.

03. The vehicle bearing registration number ____________, while transiting through the State, was intercepted by the Sales Tax Officer at .............................. or by the Assistant Sales Tax Officer / Sales Tax Officer / Assistant / Deputy Commissioner of Sales Tax of ___________ Circle / checkgate at ________ A.M./P.M. on __________

04. On such interception, the owner or person in charge of the goods or the driver of the vehicle failed, without reasonable cause, to produce or deliver the transit pass, as the case may be, obtained from the entry checkgate.

05. In the circumstances, there is reason to believe that the goods carried in the said vehicle, in contravention of the provisions of sub-section (10) of Section 75 of the Act.

06. You are now directed to show cause on or before ___________, why penalty as provided under subsection (11) of section 75 of the Act amounting Rs ____________ (Rupees ____________________________) shall not be imposed.

Office Seal

Place _____________

Date ______________

Taxing Authority

Signature and Seal

59. In the said rules, for Form VAT-407-A , the following Form shall be substituted, namely:-

FORM VAT-407A

LEVY OF PENALTY AND ASSESSMENT OF TAX UNDER SUB-SECTION 11 OF SECTION 74

[Refer sub-rule (5) of rule 83]

01. Office address

D	D		M	M		Y	Y	Y	Y
		-			-

02. Name and address of the owner or person in charge of the goods/ driver of the vehicle.

03. The vehicle bearing registration number ____________, while transiting through the State, was intercepted by the Assistant Sales Tax Officer / Sales Tax Officer / Assistant /Deputy Commissioner of Sales Tax of ___________ Circle / checkgate at ________ A.M./P.M. on __________ dt. ____________

04. On such interception, the owner or person in charge of the goods or the driver of the vehicle failed, without reasonable cause, to produce transit pass obtained from the entry checkgate.

Or,

to deliver the transit pass issued by the entry gate on dt._________ for the goods carried on that date.

05. In the circumstances, there is reason to believe that the goods carried in the said vehicle, in contravention of the provisions of sub-section (10) of Section 74 of the Act; were sold inside the state by the owner or person in charge of the vehicle.(state other reasons, if any),

For such contravention of the provisions of sub-section 10 of section 74, the owner or person in charge of the goods vehicle is exigible to levy of penalty in addition to tax assessable as per provisions laid down in clause (c) of sub-section 11 of section 74.

Therefore, you are now directed to pay on or before .................. / forthwith tax amounting to Rs........... , and penalty amounting to Rs........... (total amount to Rs ............. failing which the goods / goods vehicle shall be seized and confiscated or the vehicles shall be detained till such amount is paid.

Office Seal

Place _____________

Date ______________

Taxing Authority

Signature and Seal

60. In the said rules, for Form VAT-501 , the following Form shall be substituted, namely:-

FORM VAT - 501

FORM OF APPEAL AGAINST ORDER OF ASSESSMENT UNDER SECTION 40,43 OR ASSESSMENT WITH PENALTY UNDER SECTION 42,43,44 OR LEVY OF PENALTY UNDER SECTION 52 OF THE ORISSA VALUE ADDED TAX ACT, 2004.

01. Office address

D	D		M	M		Y	Y	Y	Y
		-			-

02	TIN
	SRIN

03. Name and address of the dealer

The petitioner, Sri/Smt._________________(status)______________________ of the business known as M/s. ______________________bearing TIN/SRIN ___________________, whose principal place of business under the jurisdiction of Sales Tax Officer / Assistant Commissioner / Deputy Commissioner / Joint Commissioner of Sales Tax _________________Circle / LTU is situated at ________________, P.O. ______________ Dist _________________ sheweth as follows:-

04. Under the Orissa Value Added Tax Act, 2004 , your petitioner's gross turnover and taxable turnover for the tax period(s) from _______________to ______________________have been determined at Rs.________________and Rs.____________________respectively

05. Under Sections 42,43,44 and 52 of the Act, a penalty of Rs._____________ has also been imposed on your petitioner.

06. The order of the Sales Tax Officer/ Assistant Commissioner / Deputy Commissioner / Joint Commissioner of Sales Tax, attached hereto, was received by the petitioner on _____________________.

07. During the tax period(s) from ____________________to _____________________, your petitioner's gross turnover and taxable turnover under different rates of tax as per the statement attached hereto amounted to Rs.______________and Rs.__________________ respectively.

08. During the said period, your petitioner had no other turnover of Sales and / or purchases, either taxable or exempt from tax.

09. Your petitioner's failure to apply for registration under the Act was not without sufficient causes.

10. Your petitioner, therefore, prays that he may be assessed according to the figures of turnover given under Para 07 above.

11. In the circumstances, it is submitted that your petitioner may be declared to be not liable to pay tax under the Act and the order of assessment and penalty annulled; or

that the assessment and penalty may be set aside and the Assessing Authority directed to pass a fresh order after such inquiry, as may be directed.

Signature

12. FORM OF VERIFICATION

I, Sri ___________________________________ , the petitioner named in the above petition, do declare that what is stated in this petition is true to the best of my information and belief, that a sum of Rs. _____________(Rupees _________________________________) being that tax admitted to be due and that Rs. ___________ ( in words) __________________________ being twenty percent of the amount in dispute as due, from me have been paid by Treasury Challan/Crossed Demand Draft as per detail given below:

Sl No.	Tax Paid	Tax admitted in the return	Challan No./D. D. No. And date
1
2

Place ________________

Date ____/_____/_______

Signature

(Designation _______________ with seal)

61. In the said rules, for Form VAT-502 , the following Form shall be substituted, namely:-

FORM VAT-502

FORM OF MEMORANDUM OF APPEAL TO THE TRIBUNAL

[Refer sub-rule (1)(a) of rule 93]

01. Office address

D	D		M	M		Y	Y	Y	Y
		-			-

TIN/SRIN

03.

Appellant(s)

(Name and full address)

Versus

Respondent(s)

(Full address)

4	Circle/Range/LTU in which assessment was made
5	Tax period(s) for which assessment was made
6	Designation of the assessing authority passing the order of assessment/the order of penalty, now appealed against and the date of his order
7	Designation of the appellate authority passing the order in appeal under Section 78 of the Act and the date of his order
8	Date of receipt of the appellate order under Section 78 of the Act by the appellant(s)
9	Full address to which notices may be sent to the appellant(s)
10	Details of turnover

As determined by Assessing Authority	As determined by 1st Appellate Authority	As claimed by the appellant
1	2	3
(i) Gross turnover
(ii) Taxable turnover
(iii) Tax
(iv) Penalty
(v) Interest

Assessment of tax/penalty/interest in dispute and fee paid thereon

12. GROUNDS OF APPEAL

13.

VERIFICATION

I_______________________________ son of __________________________________ (status) _______________________ of the business known as M/s. ______________________ at (address) _____________________, the appellant(s), do hereby declare that what is stated in the memorandum is true to the best of my knowledge and belief.

Place ___________________

Date____________________

Signature of the appellant

VERIFICATION

I _________________________ (designation) _____________________________ on behalf of the State Government do hereby declare that what is stated in this memorandum is true to the best of my knowledge and belief based on official records.

Place_________________

Date___________________

Signature

Designation

62. In the said rules, after Form VAT-507, the following Form shall be inserted, namely:-

FORM VAT-507 A

NOTICE ON ADMISSION OF APPLICATION SEEKING ADVANCE RULING

[Refer sub-rule(5) of rule 117-A]

Before the Sales Tax Tribunal, Orissa

Application No.________________ of ______________

		............... Applicant
	Versus
		...............Respondent

The above named Applicant

(Full address along with TIN / SRIN, if any)

Please take notice that the above application has been listed for hearing by the Tribunal on ______________ at _____________ A.M / P.M. at _________________ (Place) to decide whether the application seeking Advance Ruling should be admitted or not, and that you should attend the Tribunal on that day personally or through your duly authorized agent. On your failure to do so, the application will be summarily rejected.

Dated _______________	By order
Seal	Registrar

63. In the said rules, after Form VAT-509, the following Forms shall be inserted, namely:-

FORM VAT-509 A

NOTICE OF HEARING

[Refer sub rule (6) of rule 117-A]

Before the Sales Tax Tribunal, Orissa

Application No.________________ of ______________

		............... Applicant
	Versus
		...............Respondent

The above named Applicant / Respondent

(Full address along with TIN / SRIN, if any)

The above named application seeking Advance Ruling filed and registered by the Tribunal in case No.____________ of ____________ stands posted for hearing on ___________ at _____________ A.M./P.M. at the Office of the Tribunal at ______________.

Please take notice that if you do not appear on the above date or any other date to which the hearing may be adjourned either in person or by authorized agent with the relevant records, documents, etc. on which you rely in suppot of your contention, the application will be disposed of exparte, on merits.

Given under my hand and the seal of the Tribunal.

Dated _______________		By order

Seal		Registrar

FORM VAT-509 - B

NOTICE OF HEARING

[Refer sub rule (6) of rule 117-A]

Before the Sales Tax Tribunal, Orissa

Representation / Application No.________________ of ______________

		............... Applicant
	Versus
		...............Respondent

The above named Applicant / Respondent

(Full address along with TIN / SRIN, if any)

The above application / representation seeking modification of the Advance Ruling issued by the Tribunal in case No.____________ of ____________ stands posted for hearing on ___________ at _____________ A.M./P.M. at the Office of the Tribunal at ______________.

Given under my hand and the seal of the Tribunal.

Dated ______________	By order,
Seal	Registrar

64. In the said rules, for Form VAT-602 , the following Form shall be substituted, namely:-

FORM VAT-602

NOTICE FOR PAYMENT OF TAX BY COMPOSITION

[Refer sub-rule (6) of rule 8]

01. OFFICE ADDRESS

D	D		M	M		Y	Y	Y	Y
		-			-

TIN

03. NAME AND ADDRESS OF THE DEALER

04. Please refer to your application dated ____/_____/_________ for payment of tax by composition in lieu of VAT, which has been received in this Office on _____/______/__________.

05. After careful examination of your application, you have been granted permission for payment of tax by way of composition with effect from ____/_____/_______.

06. You are now instructed to intimate the name and address of the deducting authorities in respect of the works, you are executing in the form enclosed, within Seven days from the date of receipt of this notice.

07. You are also instructed to surrender your certificate of registration along with TIN assigned, to this office forthwith so that steps will be taken to cancel the same and issue a fresh certificate of registration and assign a SRIN in your favour.

Office Seal

Place_________________________

Date ________________________

Assessing Authority

Signature and Seal

65. In the said rules, for Form VAT-603 , the following Form shall be substituted, namely:-

FORM VAT-603

NOTICE TO THE DEDUCTING AUTHORITY FOR DEDUCTION OF TAX AT

SOURCE IN RESPECT WORKS-CONTRACTORS EXERCISING OPTION FOR

PAYMENT OF TAX BY WAY OF COMPOSITION IN LIEU OF VAT

[Refers sub-rule (8) of rule 8]

01. OFFICE ADDRESS

D	D		M	M		Y	Y	Y	Y
		-			-

02. Name and address of the deducting authority

03. Please note that ________________________, proprietor/ partner/director/Principal Officer of M/s. _________________________________________at ______________ P.O. ____________bearing SRIN

has exercised option for payment of tax by way of composition.

04. The composition money payable is determined at four percentum of sixty percent of the gross value of work, which is being executed by him/them received or receivable, in terms of sub-rule(4) of rule 8 and this composition money is required to be deducted at source under sub-rule (6) of the said rule.

05. You are, therefore, requested to deduct such composition money from the bills/invoice preferred against the execution of the following work in respect of which, you are the deducting authority, at source.

06. The amount of composition money deducted may be credited to Government Treasury or paid by crossed demand draft in favour of the Sales Tax Officer, _____________ Circle, drawn on any scheduled bank send along with the certificate of tax deducted at source, in the prescribed form, to the concerned Sales Tax Officer/Assistant Commissioner of Sales Tax..

07. Please note that these instructions shall be complied with immediate effect

Place. ____________________	Assessing Authority
Date. _____________________	Seal

Copy to the dealer M/s. _________________________ at ________________________ P.O. ________________ Dist __________________ for information.

Place.	Assessing Authority
Date.	Seal

66. In the said rules, for Form VAT-605 , the following Form shall be substituted, namely:-

FORM VAT-605

CERTIFICATE FOR DEDUCTION OF TAX AT SOURCE

[Refer rule 59]

01. Office address of the issuing authority

D	D		M	M		Y	Y	Y	Y
		-			-

TIN

03. Name and address of the dealer

Name, address and status of the Authority making the deduction

Name and address of the dealer (works contractor from whose bills/Invoices, deduction has been made)

If the dealer (works contractor) has opted for payment of composition money in lieu of VAT, the order No. and date and the Sales Tax authority, who has issued the order for deduction of tax of source.

Work order/contract number in respect of which, tax is deducted at source.

Work order/contract No.______

dt.________ Gross value at work Rs.__________________

Gross value of the works contract, in respect of which part or full payment is being made ______________ the amount of payment made

FULL

PART

Rs___________________

Gross amount of the Bill/Invoice in respect of which payment is being made including the Bill/Invoice number

Bill/Invoice No.	Date	Amount

Amount of Sales Tax deducted

Rs.

Name of the Treasury in which the amount deducted has been deposited

Treasury challan No./Date

No_______dt._____/____/___

Demand draft number and date, if payment has been made through crossed demand draft

D.D. No.______dt.________of ______________branch of ________________Bank

When consolidated payment is made in respect of the tax deducted at source from more than one works - contractors, the statement showing the name, address, TIN/SRIN of such contractors, gross value of the Invoice, the amount of tax deducted at source to be enclosed

Yes

Rs______________________

(Please strike out, whichever is not applicable)

15. DECLARATION

Certified that an amount of Rs.________________(Rupees ___________________________) has

been deducted from the bill/invoice of the works-contractor mentioned above in respect of

part/full execution of the works contract and has been deposited into the government Treasury or

paid through crossed Demand Draft.

	Signature (Deducting Authority)
	Seal
Dated the ________________________

Note:

01. The deducting authority making the deduction shall send a copy of the certificate alongwith a copy of the Treasury challan /e-challan / the crossed Demand Draft to the concerned Sales Tax Officer / Assistant / Deputy Commissioner of Sales Tax.

02. The deducting authority making deduction shall send a copy of the certificate to the works contractor, from whose bill / invoice, the deduction has been made.

67. In the said rules, for Form VAT-608 , the following Form shall be substituted, namely:-

FORM VAT-608

INTIMATION OF SALES TAX CREDIT ADMITTED

[Refer sub-rule (3) of rule 123]

01. Office Address

________________________________

_________________________________

D	D		M	M		Y	Y	Y	Y
		-			-

TIN

03. Name :

Address :

04. Receipt of your claim towards credit of sales tax paid on goods in stock as on _______________ preferred in Form VAT ____________ dated _________________ is acknowledged.

05. I am to advice you that you are authorized to claim a credit of Rs.___________. This sum should be claimed at Box______________VAT return due to be filed not later than________________.

Deputy / Assistant Commissioner of Sales Tax/

Sales Tax Officer

_______________Circle

68. In the said rules, after Form VAT-608, Form VAT 608-A shall be inserted, namely,

FORM VAT-608-A

INTIMATION OF SALES TAX CREDIT ADMITTED

[Refer sub-rule (4) of rule 11]

01. Office Address

________________________________

_________________________________

D	D		M	M		Y	Y	Y	Y
		-			-

TIN

0.3	Name
	Address

04. Receipt of your claim towards credit of sales tax paid on goods in stock as on _______________ preferred in Form VAT ____________ dated_________________ is acknowledged.

05. I am to advice you that you are authorized to claim a credit of Rs.___________. This sum should be claimed at Box______________VAT return due to be filed not later than________________.

	Taxing Authority

Office Seal	Signature Seal

Note:- Furnish in duplicate

69. In the said rules, after Form VAT-611, the following form shall be inserted, namely:-

FORM VAT-611A

APPLICATION FOR ISSUE OF CLEARANCE CERTIFICATE TO A PERSON / DEALER

NOT REGISTERED UNDER THE ORISSA VALUE ADDED TAX ACT

[ Refer sub-rule (1)(b) of rule 129]

01	To
	The Deputy / Assistant Commissioner / Sales Tax Officer of ________________ Circle

D	D		M	M		Y	Y	Y	Y
		-			-

02.	(i)	Name of the applicant (In block letter)
	(ii)	Name and address of the business concern
	(iii)	Status of the applicant with reference to the business concern
	(iv)	Permanent address of the applicant
	(v)	Present address of the applicant
	(vi)	Whether the applicant is registered under the Sales Tax Act of any other State, the Name, address and Registration Number thereof
	(vii)	Purpose for which clearance certificate is required.
	(viii)	Whether clearance certificate was issued earlier, the details thereof
	(ix)	Whether the applicant was earlier assessed to tax under the OVAT Act or OST Act and if yes, arrear of tax, interest or penalty if any outstanding on the date of application.
	(x)	Arrear of Tax/ Interest/ penalty, if any outstanding on applicant in other states where the applicant has business.
	(xi)	Whether the applicant was registered earlier and whether the Registration Certificate has been cancelled, the reason(s) for which Registration Certificate was cancelled and the date of cancellation.
	(xii)	Whether the applicant is carrying on any business in Orissa on the date of application and if so, total turnover till date.

03. VERIFICATION

I ________________________ son/daughter/wife of _______________________

(status)__________ of M/s. _____________________ at ______________________

do hereby declare that the information furnished above are true and correct to the best

of my knowledge and belief.

Place _________________	Signature
Date _________________	(Status)
	Seal

70. In the said rules, for Form VAT-612, the following Form shall be substituted, namely:-

FORM VAT-612

CLEARANCE CERTIFICATE

[See sub-rule (2) of rule 129]

This is to certify that Sri/Smt._______________son/daughter/wife of _________________ (status)__________________ of M/s.________________ bearing TIN/SRIN__________________

(i) is in arrear of tax/interest/penalty amounting to Rs._____________ (Rupees ___________________________ ) for the period from______________ to ________________ which is covered under stay;

(ii) is not in arrear of tax/interest/penalty and has filed return up to the tax period ending on __________.

This certificate is valid till the 31st March,______________.

Seal	Assessing Authority
Place_______________	_________ Circle
Date________________

71. In the said rules, for Form VAT-612, the Form VAT-612A shall be inserted, namely:-

FORM VAT-612 -A

CLEARANCE CERTIFICATE

[Refer sub-rule (2)(b) of rule 129]

This is to certify that Sri/Smt._______________son/daughter/wife of _________________ (status)__________________ of M/s.________________ is not in arrear of any tax / interest / penalty / has no liability to pay tax under the Orissa Value Added Tax Act, 2005.

This certificate is valid till the 31st March,______________.

Office Seal	Assessing Authority ____________ Circle
Place______________	Signature
Date________________	Seal

72. In the said rules, for Form VAT-613, the following Form shall be substituted, namely:-

FORM VAT -613

NOTICE INTIMATING THE PREVAILING MARKET PRICE

[Refers sub-rule (1) of rule 130]

01. Office address

D	D		M	M		Y	Y	Y	Y
		-			-

TIN/SRIN

03. Name and address of the dealer

04. I have reason to believe that the following goods being carried in vehicle bearing registration number ___________________ / in stock for sale, the value of which as stated by you mentioned in the purchase bill/invoice produced, and as indicated below

Description of goods	Quantity	Value disclosed
(i)
(ii)
(iii)
(iv)
(v)

are found to be grossly under valued.

05. The prevailing market price of such goods is as follows:-

Description of goods	Quantity	Value at prevailing market price
(i)
(ii)
(iii)
(iv)

06. The quantity, prevailing market price, rate of tax applicable and tax payable at such prevailing market price of the goods referred to above are as follows:-

Sl.No.	Description of goods	Quantity	Value at prevailing market price	Rate of tax applicable	Tax payable
I.
II.
III.
IV.
V.
	Total:-

07. You are, therefore directed to pay tax amounting to Rs.____________(Rupees____________) on the above mentioned goods at the prevailing market price as indicated at serial 05, within seven days from the date of receipt of the notice, failing which, proceeding will be initiated for purchased of the said goods under sub-section (3) of Section 101 of the Orissa Value Added Tax Act, 2004.

Office Seal

Place________________________

Date_______________________

Taxing Authority

Circle / Check gate___________

Signature and Seal

73. In the said rules, for Form VAT-614, the following Form shall be substituted, namely:-

FORM VAT-614

NOTICE FOR PURCHASE OF GOODS

[Refers sub-rule (3) of rule 130]

01. Office address

D	D		M	M		Y	Y	Y	Y
		-			-

TIN

03. Name and address of the dealer/owner of the goods/Person in charge of goods

04. Please take notice that you were directed to pay an amount of Rs. _______________________

(Rupees ___________________________) towards tax on the following goods for quantity, prevailing market value, rate of tax and tax payable mentioned against each vide this office order communicated in letter No. __________________dt. _____________.

Sl.No.	Description of goods	Quantity	Value at the prevailing market price	Rate of applicable	Tax payable
(i)
(ii)
(iii)
(iv)
(v)
	Total:-

05. Despite due service of the notice referred to above, you have failed to make payment of the tax assessed at the prevailing market price of such goods or produce evidence that the prevailing market Price fixed for such goods is not correct within the date specified in the said notice.

(Strike out whichever is not applicable)

06. It is now ordered that the goods as mentioned above shall be purchased by the department in accordance with the provision of sub -section (3) of Section 101 of the Orissa Value Added Tax Act, 2004.

07. You are directed to hand over the said goods to the undersigned within 24 hours of the service of this notice.

08. If you are aggrieved with this order, you may file application for revision of the said order, within 30 days from the date of its receipt by you.

Office Seal

Place_____________________________

Date ______________________________

Taxing Authority

Circle / Check gate___________

Signature and Seal

74. In the said rules, after Form VAT-615, the following Form VAT-616 shall be inserted, namely:-

FORM VAT-616

CERTIFICATE TO BE ISSUED BY THE PROPRIETOR / AUTHORIZED OFFICER

OF THE UNIT LOCATED IN AN SEZ / STP / EHTP OR AN EOU TO THE SELLING

DEALER ON PURCHASE OF GOODS

(See Rule 6(c) and (d))

I, Sri .............................................. Designation / status ........................ of M/s .................................................. (Name of the unit) do hereby certify that our unit is located in ............................ SEZ / STP / EHTP (Name of the SEZ / STP / EHTP) or is an EOU (strike out whichever is not applicable) bearing certificate No. ............................ dt.................. issued by ........................ and is valid till dt................. .

I, further certify that the goods purchased from M/s ........................................................ TIN ....................

as per the details furnished in the Schedule below are for use as capital goods in terms of clause (8) of Section 2 of the Orissa Value Added Tax Act or for use in the manufacturing of goods by us.

	Signature of the dealer
Place _____________	Designation / Status
Date ______________	Seal

SCHEDULE

Sl. No.	Tax invoice No.	Date	Name of the goods	Quantity	Value
1.
2.
3.

	Signature of the Dealer
Place _____________	Designation / Status
Date ______________	Seal

By order of Governor

S.Rout

Under Secretary to Government