Sub: Modification of return form in Form VAT-002 under the Orissa Value Added Tax Act, 2004 and Rules made there under.

Whereas, Government of Orissa, Finance Department have 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 " taxable at the rate of 13.5%" with effect from 01.04.2011 vide Finance Department notification No.12390-CTA-7/201-F, dt.26.03.2011.

And whereas, rule 34 of the Orissa Value Added Tax Rules, 2005 has been amended by inserting sub-rule (13) providing for modification of return forms by the Commissioner with the prior approval of Government though issue of notification as and when required.

Now, 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 in Finance Department, the return form in Form VAT-002 is hereby modified in order to enable the dealers to file the return for the tax periods beginning on and after 1.4.2011.

This notification shall come into force w.e.f.1.4.2011.

By order of the Governor

S. ROUT

Under-Secretary to Government