Sub: Electronic application and issue of certificate of no deduction (Form VAT 606) under the Odisha Value Added Tax Rules, 2005.

In exercise of power conferred under Sub-rule (4) of Rule 60 of the Odisha Value Added Tax (Amendment) Rules, 2013, the undersigned hereby notifies that contractors shall apply electronically for the certificate for no deduction / deduction of tax at source in Part - I of Form VAT 606 and the assessing authority shall issue the said certificate electronically in Part - II of Form VAT 606 to the contractor.

2. The procedure for applying for the certificate and issue of the same in electronic method shall be as follows:

a) Contractors assigned with TIN are required to log into the portal of the Commercial Tax Department (https://odishatax.gov.in) using their user ID and passwords.

b) The contractor is to apply on-line for the said certificate in the portal of the Commercial Tax Department in Part -1 of Form VAT 606.

c) After duly filling up of the in Part - I of Form VAT 606, the contractor is required take a print out of the electronic application form from the portal.

d) The application form printed from the portal is to be submitted by the contractor at the respective Circle Office along with the copies of the required documents like relevant contract, tender or quotation and other documents on the basis of which the contractor makes his claim for no deduction or deduction of tax at source, as the case may be.

e) Such application along with all the required documents is to be submitted by the contractor to the respective Circle Office through Registered Post only.

f) On receipt of the documents through registered post the Assessing Officer shall enter the Date of Receipt And Regularised Post No. in the portal and an acknowledgement under Odisha Right to Public Service Act, 2012 will be generated.

g) After receipt of the documents as described above, the assessing authority on the basis of submitted documents shall generate the said certificate in Part-ll of Form VAT 606 electronically from VATIS after following due procedure as per the relevant Act / Rules and issue the same to the contractor. Copy of the order sheet should be scanned and uploaded to VATIS.

h) The same certificate, after approval of the assessing authority, shall also be available to be downloaded / printed from the portal of the Commercial Tax Department by the contractor by logging into the portal using their user ID and password. The certificate generated from portal in the above manner will not be required to be signed by the concerned assessing authority. Any person can verify the NDC from the website of CTD.

i) The detailed procedure for obtaining the said certificate is available on the website of the Commercial Tax Department, Odisha.

j) This will come into effect w .e .f. 1st June 2013.

Sd/-

Commissioner of Sales Tax,

Odisha, Cuttack