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The Orissa Value Added Tax Act, 2004 Notifciation
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Body NOTIFICATION No.III-57/1/2015-Policy 4847/CT Dated 19th May, 2020

Sub: Class of dealers, whose tax period shall comprise a "month".

Whereas, with the Odisha Value Added Tax (Amendment) Act, 2017 coming into force on 01.07.2017, only six goods namely Petroleum Crude, High Speed Diesel, Motor Spirit (Commonly known as Petrol), Natural Gas, Aviation Turbine Fuel and Liquor for Human Consumption are taxable under the said Act;

And whereas, the number of dealers doing business of purchase and sale of those six goods are very limited in number;

And whereas, for some of the said class of registered dealers dealing in purchase and sale of those six goods the return filing periodicity is a ''month" instead of a "quarter";

Now, therefore, in order to bring uniformity in return filing periodicity of the said class of dealers and in exercise of the powers conferred under sub-rule (3) of rule 34 of Odisha Value Added Tax Rules, 2005, I, Sushil Kumar Lohani, IAS, Commissioner of Sales Tax, Odisha, Cuttack, do hereby specify that, for the class of dealers dealing in purchase and sale of goods defined under sub-section (21) of Section (2) of Odisha Value Added Tax (Amendment) Act, 2017, with effect from 1st of April 2020, the tax period shall comprise a "month" as referred in sub-rule (2) of rule 34 instead of a "quarter".

(Sushil Kumar Lohani, IAS,)

Commissioner of Sales Tax

Odisha, Cuttack