Sub: Electronic issue of waybills (Form VAT 402) under the Orissa Value Added Tax Rules, 2005.
In continuation to this office Notification No.V-27/2010/34/CT dated 05/02/2011, V-27/2010/5203/CT dated 26/03/2011 and in exercise of the power conferred under Sub-rule (4-a) of Rule 80 of the Orissa Value Added Tax Rules, 2005, as amended vide FD Notification SRO No. 210/2011 dated 31st March 2011, the undersigned hereby notifies that electronic waybills (e-Waybills) in form VAT 402 obtained by the dealers in the State from the portal of the Commercial Tax Department Orissa will also be accepted in the Railway Receipt (R.R.) Units and the Airport IP as listed below.
The e-Waybills for consignments arriving into the State of Orissa or going out of the State of Orissa will be utilised at the above mentioned RR units / IPs in the following manner.
(i) The list of all the RR units / IP is available in the portal for generation of e-Waybills. The dealers are required to mention the name of the correct RR Unit / IP in the e-Waybill while generating the same from the CT Department portal.
(ii) The dealers / transporters / cargo / courier operators / person in charge of goods are required to submit a printed copy of the e-waybill obtained from the CT Department portal at the respective RR Units / Bhubaneswar Airport Interception Point (IP), as the case may be.
(iii) The officer-in-charge of the respective RR Units / IP will receive the e-waybill and verify the detail of the e-waybill vis-à-vis the consignment physically and allow the consignment to pass.
(iv) The officer-in-charge / ACTO(s) is required to close the e-waybills received at the respective RR units / IP in VATIS by logging into the VATIS at the respective circle offices using their User ID and Password on daily basis.
(v) If for any reason a consignment of goods in a vehicle or otherwise has to enter / exit the State through a check gate / RR Unit / IP other than the check gate / RR unit / IP mentioned on the e-waybill, the same shall be reported by the person-in-charge of the consignment to the officer in charge of the check gate / RR unit / IP and the officer in charge of the concerned check gate / RR unit / IP may modify the check gate / RR Unit / IP of entry / exit in the VATIS, while closing the e-waybill.
(vi) All other provisions relating to generation and utilisation of e-Waybills as notified from time to time will remain the same.
(vii) This will come into effect from 16/08/2011.
Sd/-
(Nikunja B. Dhal, IAS)
Commissioner of Sales Tax
Orissa, Cuttack