The Orissa Entry Tax - Notifications
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Body Notification No. III (III) 23/12-16389 /CT., Dated 26th July, 2013

Sub: Modification of return form in Form-E3 under the Odisha Entry Tax Act, 1999.

Whereas, certain modifications are required to be made in the return form E3, under Odisha Entry Tax Act, in order to enable the dealer to adjust the excess payment of tax in the subsequent tax periods, to show the interest if any due for late payment of tax, to allow set off on purchase of packing material in case of manufacturer to avoid double taxation and to provide scope to deduct purchase value of the schedule goods exempted by government through notification.

Now, therefore, in exercise of power under the sub-rule (13) of the Rule 34 of the Odisha Value Added Tax Rules, 2005 read with rule 34 of Odisha Entry Tax Rules and with the prior approval of Government in Finance Department, vide their letterNo-FIN-CTI-TAX-0001/2013/23617/F, Dt. 16.07.2013, the return form in Form E3 is hereby modified in order to enable the dealers to file return for the tax periods beginning on and after 01.10.2013.

This notification shall come into force with effect from 01.10.2013.

-sd/-

(Manoj Ahuja, I.A.S)

Commissioner of Sales Tax,

Odisha.Cuttack

CORRIGENDUM No.19975 /CT lll(lll) 23/12 Dated 25th September 2013

There has occurred an inadvertent typographical mistake in this Office Notification No. Ill(lll) 23/12-16389 /CT., Dt.26.07. 2013 as regard modification of return form in Form-E3 under the Odisha Entry Tax Act,1999, ln the modified return form in Form-E3 the SI No. 28.(a) may be read as follows;-

"Amount of set off, if any, claimed on raw materials"

instead of

"Amount of set off, if any, claimed on raw materials

[Total of Col. 15(4)]

Deputy Commissioner Commercial Taxes

(VAT)

Form E 3

RETURN

[See subrules (1) and (2) of rule 10]

PART A

TIN/SRIN/Identification No.

Period covered by the return

From

Date

Month

Year

Date

Month

Year

Name and style of the business

Address

Phone No

PAN No

Mobile No.

Excess unadjusted tax carried forward from previous tax period

(Same as at Sl. No. 34 of the previous return)

PART B

Total value of goods purchased/received (scheduled + non-scheduled goods)

Rs.

Value of scheduled goods purchased/received within the local area

Rs.

Purchase value of scheduled goods brought into the local area

Rs.

Purchase value of scheduled goods brought into the local area

Rs.

(a) Purchase value of scheduled goods brought into the local area in respect of which entry tax as been levied at earlier stage (Details to be furnished in Form E 1)

Rs.

(b) Purchase value of scheduled goods brought into the local area in respect of which entry tax as been exempted by Govt. through notification

Rs.

Purchase value of scheduled goods brought into the local area but sent as such outside odisha otherwise by than of sale

Rs.

(a) Purchase value of scheduled goods brought by a manufacturer for use of the purchase against declaration in Form E-16 where finished products made out of such raw materials are to be exported out of the territory of India.

Rs.

(b) Purchase values of scheduled goods brought into the local area for export out of the territory of India against declaration in Form E16.

Rs.

Total of Col. 09(c), 10 &11(c)

Rs.

Balance purchase value of goods on which Entry Tax is payable. (SL No. 08-12)

Rs.

Break up of purchase value (Col-13) on which Entry Tax is payable (to be filled up by dealer other than manufacturer)

(1)	(2)	(3)	(4)
(1)	Name of goods	Purchase value	Amount of Entry Tax
Part I scheduled goods subject to tax @ 1%.
Part II scheduled goods subject to tax @ 2%.
TOTAL

Details of purchase value of raw materials on which Entry Tax is payable. (to be filled up by manufacturer)

(1)	(2)	(3)	(4)
(1)	Name of goods	Purchase value	Amount of Entry Tax
Part I scheduled goods purchased for use as raw materials subject to concessional rate of tax @ 0.5%.
Part II scheduled goods purchased for use as raw materials subject to concessional rate of tax @ 1%.
TOTAL

(attach additional sheets, if required)

Details of purchase value of scheduled goods other than raw materials on which Entry Tax is payable. (to be filled up by manufacturer)

(1)	(2)	(3)	(4)
(1)	Name of goods	Purchase value	Amount of Entry Tax
Part I scheduled goods subject to tax @1%.



(i)	Total
Part II scheduled goods subject to tax @2%.




(ii)	Total
(iii)	Grand Total ((i) + (ii) )

Total Entry Tax [Total of Col. 14(4)+15(4)+16(4)] payable on purchase

Rs.

PART - C

(to be filled in addition to Part B if the dealer is a manufacturer of scheduled goods)

Total sale value of finished products which are scheduled goods.

Rs.

Sale value of finished products which are scheduled goods sold within the same local area.

Rs.

Sale value of finished products which are scheduled goods sold in course of inter-state trade and commerce

Rs.

Sale value of finished products which are scheduled goods sold in course of export out of the territory of India.

Rs.

Sale value of finished products which are scheduled goods sent outside Orissa otherwise than by way of sale.

Rs.

Sale value of finished products which are scheduled goods sold against declaration in Form E 16

Rs.

Total of Col.19, 20, 21, 22 & 23 Rs.

Rs.

Balance sale value of goods (Col No. 18-24) on which Entry Tax is payable.

Rs.

Break up of sale value (Col.24) on which Entry Tax is payable by a manufacturer

Sl No.	Description of Goods	Sale value of Goods	Rate of tax	Amount of tax
(a)	(b)	(c)	(d)	(e)
1
2
3
Total

Amount of Entry Tax [total of column 25(e)] payable

Rs.

Amount of set off , if any, claimed on raw materials

Rs.

(b) amount of tax paid, if any, on packing materials

Rs.

Tax payable after set off (Col. 27- Col. 28)

Rs.

PART - D

(a) Total amount of Entry tax payable after on purchases and sales set off (Col. 17 + Col. 29)

Rs.

(b) Entry Tax payable on account of contravention of declaration on E- 15, E-16. (Furnish details in a separate sheet)

Rs.

Total amount of Entry Tax payable after adjustment of carried forward tax from the previous tax period (Col 30- Col 05)

Rs.

Total amount of Entry Tax paid if any

Rs.

Balance payable (31-32) if, 31>32

Rs.

Excess unadjusted tax carry forward to the next tax period (32-31 if, 32>31

Rs.

Details of Tax deposited

Sl. No.	Name of Treasury, where tax deposited or Bank on which DD / Banker's cheque issued / other mode of payment, if any *(proof of payment to be attached)*	Treasury Challan No. / echallan / D.D / Banker's Cheque / M.R No.				For official use only
Sl. No.		Type of Instrument	No.	Date	Amount	P.C.R. No.	Date








	Excess paid, if any carried forward from previous return period (s)
	Total

DECLARATION

I ............................... do solemnly declare that to the best of my knowledge and belief the information furnished in the above return is true and complete and that it relates to the period from ...................... to .............................................

Date:

Place:

	Signature
	Name of the Signatory
	Proprietor/ Partner/Manager/Director

FOR OFFICIAL USE ONLY

Period covered under the return ___________________________________

Date of receipt of the return ___________________________________

Amount of Tax paid ___________________________________

Mode of payment ___________________________________


	Signature with designation of the receiving officer.
	Seal