Sub: Modification of forms of returns in VAT 201 & in VAT-201A of the Orissa Value Added Tax Rules, 2005 due to change in rate of tax from 12.5% to 13.5%.

Whereas Government of Orissa in Finance Department has amended Part III of Schedule B of the Orissa Value Added Tax Act 2004 by substituting goods taxable at the rate of 12.5% by 13.5% with effect from 01.04.2011 in SRO No. 126/2011 published in The Orissa Gazette on 26th March,2011 ,

And whereas Rule 34 of the Orissa Value Added Tax Rules, 2005 has been amended by inserting Sub-Rule (13 ) providing for modification of forms of returns such as form VAT -201 , Form-201A and Form VAT-002 by Commissioner with the prior approval of Government through issue of notification as and when necessity arises,

Therefore, in exercise of power under the Sub-Rule (13) of the Rule 34 of the Orissa Value Added Tax Rules, 2005, and with the prior approval of Government, the forms of returns in VAT-201 and in Form VAT -201A are hereby modified in order to enable the dealers to return tax at the rate of 13.5% .This notification will take effect from the date of issue.

Sd/-

(Sri Surendra Kumar, IAS)

Commissioner of Sales Tax,

Orissa