Orissa Value Added Tax Rules, 2005


Section
Section Title
  INTRODUCTION
  title CHAPTER I : PRELIMINARY View Judgements
  1 Short title and commencement View Judgements
  2 Definitions View Judgements
  title CHAPTER II : TAXING AUTHORITY View Judgements
  3 Sales Tax Authorities View Judgements
  4 Constitution of Circles, Ranges and Large Tax-payers Units View Judgements
  5 Delegation of Commissioner's powers and functions View Judgements
  title CHAPTER III : INCIDENCE, LEVY AND RATE OF TAX View Judgements
  6 Determination of taxable turnover View Judgements
  7 Adjustment of sale price or tax in relation to a taxable sale, issue of credit note and debit note View Judgements
  8 Composition of tax for works contractors View Judgements
  9 Dealers liable to pay turnover tax View Judgements
  10 Calculation of tax payable View Judgements
  11 Calculation of Input Tax Credit View Judgements
  12 Partial input tax credit View Judgements
  13 Input tax credit in phased manner View Judgements
  14 Reverse tax credit View Judgements
  title CHAPTER IV : REGISTRATION OF DEALERS, AMENDMENT AND CANCELLATION OF CERTIFICATE OF REGISTRATION View Judgements
  15 Application for registration View Judgements
  16 Registration of dealers under special circumstances View Judgements
  17 Failure to be registered View Judgements
  18 Issue of certificate of registration View Judgements
  19 Assignment of Taxpayers' Identification Number (TIN) and Small Retailers Identification Number (SRIN) View Judgements
  20 Certificate of Registration not transferable View Judgements
  21 Issue of certificate of registration to the dealer View Judgements
  22 Display of certificate of registration View Judgements
  23 Issue of duplicate copy of certificate of registration View Judgements
  24 Demand of security View Judgements
  25 Adjustment of security for the satisfaction of arrear of tax etc View Judgements
  26 Refund of security View Judgements
  27 Transition of registered dealers paying turnover tax to registration for payment of VAT View Judgements
  28 Transition of works contractors paying VAT to payment of tax by composition View Judgements
  29 Amendment of certificate of registration View Judgements
  30 Cancellation of certificate of registration View Judgements
  31 Cancellation of certificate of registration on failure to make payment of the security demanded View Judgements
  32 Suspension of certificate of registration View Judgements
  33 Publication of list of registered dealers/certificate of registration cancelled/suspended/restored in the Orissa Commercial Taxes Gazette View Judgements
  title CHAPTER V : RETURN AND RETURN DEFAULTS View Judgements
  34 Tax return View Judgements
  35 Payment of tax View Judgements
  36 Notice to un-registered dealer to file return View Judgements
  37 Return in respect of the period from the date of liability to the date immediately before the date of order granting registration View Judgements
  38 Payment of interest for delayed payment of tax or non-payment of tax as per returns furnished before assessment View Judgements
  39 Levy of penalty for default of payment of tax and interest payable View Judgements
  40 Scrutiny of returns View Judgements
  title CHAPTER VI : AUDIT, ASSESSMENT, RECOVERY OF TAX AND REFUND View Judgements
  41 Selection of dealers for tax audit View Judgements
  42 Notice for audit View Judgements
  43 The tax audit to be conducted by an audit team View Judgements
  44 Place of tax audit View Judgements
  45 Scope of tax audit View Judgements
  46 Audit to facilitate voluntary tax compliance View Judgements
  47 Provisional assessment View Judgements
  48 Self assessment View Judgements
  49 Audit assessment View Judgements
  50 Assessment of escaped turnover View Judgements
  51 Assessment of dealers liable to pay tax under the Act but fails to get registered View Judgements
  52 Assessment of casual dealer View Judgements
  53 Order of assessment View Judgements
  54 Notice of demand View Judgements
  55 Notice for special mode of recovery View Judgements
  56 Assessment case record View Judgements
  57 Payment of tax, penalty, interest and any other amount under the Act View Judgements
  58 Deposit of the amount of tax deducted from the bills or invoices of the works contractors into the Government Treasury View Judgements
  59 Grant of certificate by the deducting authority to the works contractor View Judgements
  60 Grant of certificate of no deduction/deduction of tax at source, by the Commissioner to the works contractor View Judgements
  61 Intimation for recovery of enhanced tax, penalty and interest View Judgements
  62 Penalty and forfeiture of unauthorised and excess collection of tax View Judgements
  63 Credit of unauthorised and excess collection of tax to Consumer Welfare Fund View Judgements
  title CHAPTER VII : REFUND View Judgements
  64 Refund View Judgements
  65 Refund under special circumstances View Judgements
  66 Refund of input tax credit carried forward beyond a period of twenty- four months View Judgements
  title CHAPTER VIII : ACCOUNTS AND RECORDS View Judgements
  67 Maintenance of accounts by a registered dealer View Judgements
  68 Contents of tax invoice and retail invoice View Judgements
  69 Records to be maintained by a registered dealer liable to pay tax under clause (a) of section 9 View Judgements
  70 Accounts to be maintained by a registered dealer liable to pay turnover tax under clause (b) of section 9 View Judgements
  71 Issue of Tax invoice and Retail invoice View Judgements
  72 The language in which accounts are to be maintained View Judgements
  73 Certificate to be furnished by the Accountant View Judgements
  title CHAPTER IX : LIABITY IN SPECIAL CASES. View Judgements
  74 Liability in case of transfer of business View Judgements
  title CHAPTER X : LIABILITY TO PRODUCE ACCOUNTS AND SUPPLY INFormATION View Judgements
  75 Production and inspection of accounts and search of premises View Judgements
  76 Search and Seizure View Judgements
  77 Manner of confiscation of goods seized or otherwise View Judgements
  78 Procedure for auction sale of goods seized View Judgements
  79 Establishment of check gates and inspection of goods while in movement View Judgements
  80 Issue and use of Way bills and Transit pass View Judgements
  81 Issue and use of declaration forms View Judgements
  82 Interception of goods vehicle in transit at any place other than a check-post or barrier View Judgements
  83 Movement of goods from outside the State to out of the State destinations and issue of Transit Pass View Judgements
  84 Restriction on movement of goods through railways, waterways, Air, Postal and courier services View Judgements
  85 Control on clearing, forwarding or booking agent and any person transporting goods and information to be furnished by such agent or person View Judgements
  title CHAPTER XI : APPEAL, REVISION AND RECTIFICATION View Judgements
  86 Appeals to the appellate authority View Judgements
  87 Submission of appeal petition View Judgements
  88 Summary rejection of appeal View Judgements
  89 Hearing of appeal View Judgements
  90 Procedure in case of death of one of several appellants or of sole appellant View Judgements
  91 No abatement by reason of death after hearing View Judgements
  92 Notice to person likely to be adversely affected View Judgements
  93 Second appeal under section 78 View Judgements
  94 Presentation of appeals View Judgements
  95 Registration of appeal View Judgements
  96 Maintenance of registers View Judgements
  97 Admission View Judgements
  98 Filing of memorandum of cross objections View Judgements
  99 Notice of hearing View Judgements
  100 Procedure of the hearing View Judgements
  101 Hearing in the absence of parties View Judgements
  102 Fresh evidence and witness View Judgements
  103 Adjournment View Judgements
  104 Procedure in case of death of one of several appellants or of sole appellant View Judgements
  105 Procedure in case of death of one of several respondents or of sole respondent View Judgements
  106 No abatement for reason of death after hearing View Judgements
  107 Determination of legal representative View Judgements
  108 Procedure in case of assignment View Judgements
  109 Procedure in case of insolvency View Judgements
  110 Abatement or dismissal for failure of legal representative etc. to apply in time may be set aside View Judgements
  111 Passing of order View Judgements
  112 Certain matter to be specific in the order View Judgements
  113 Supply of copies of order View Judgements
  114 Return of exhibits View Judgements
  115 Copies of documents on payment of fees View Judgements
  116 Service of notice on Government View Judgements
  117 Officers of the Tribunal View Judgements
  118 Application to the Commissioner for revision View Judgements
  119 Revision by the Commissioner suo motu View Judgements
  120 Order on appeal or revision to be communicated to the officer concerned View Judgements
  121 Order of assessment, appeal or revision to be communicated to the dealer View Judgements
  title CHAPTER XII : OFFENCES, PROSECUTION, AND COMPOSITION OF OFFENCES View Judgements
  122 Investigation of offences View Judgements
  title CHAPTER XIII : TRANSITIONAL PROVISIONS AND MISCELLANEOUS View Judgements
  123 Input tax credit in respect of stock held on the appointed day View Judgements
  124 Enrolment of Tax Practitioner View Judgements
  125 Fees View Judgements
  126 No fee for any objection View Judgements
  127 Grant of certified copy of order View Judgements
  128 Payment of fees View Judgements
  129 Manner of issue of clearance certificate to a dealer or person View Judgements
  130 Procedure for implementation of provisions relating to under - invoicing View Judgements
  131 Service of notice View Judgements
  132 Punishment for breach of rules View Judgements
  APPENDIX



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