Sub: Modification of annual return form in Form-IAA under the Central Sales Tax (O), 1957.
Whereas, in pursuance to introduction of new rate of tax @ 50% & implementation of auto generation of Form-C, Form-F& Form-H from the return data furnished by the dealer modification is required in the annual return form (Form-IAA) prescribed under rule 7(2A) of the CST(O) Rules, 1957.
And whereas, sub-rule (2A) of rule 7 of the Central Sales Tax (Odisha) Rules, 1957 provides for modification of annual return form by Commissioner through issue of notification as and when necessity arises.
Now, therefore, in exercise of power under the sub-rule (2A) of the rule 7 of the Central Sales Tax (Odisha) Rules, 1957 the return form in Form-IAA is hereby modified in order to enable the dealers to file the annual return for the tax periods beginning on and after 01.04.2013.
This notification shall come into force from 01.04.2014.
-sd/
Sri Manoj Ahuja, IAS,
Commissioner of Sales Tax,
Odisha,Cuttack
Form IAA
RETURN
Annual Return of Central Sales Tax payable by a dealer
[See sub-rule (2A) of rule 7 of the Central Sales Tax (Orissa) Rules, 1957]
PART A
If revised Date of filing of Original Return ____/____/____
Acknowledgement No. ______________________
Attach a note explaining the reason for revising the return
.
PART-B Yearly Purchase & receipt of goods
Purchase of goods in the course of inter-state trade (for resale/ use in the manufacture and processing of goods for sale /in the telecommunication net work/in mining/in the generation or distribution of electricity or any other form of power/for packing of goods for sale) (including capital goods and goods for sale by transfer of right to use)
PART C Yearly Sales/Despatch /Deduction of goods
"A"
(in Rupees)
"B"
DECLARATION
I (name) .................................................... (being) Status of the above business do hereby declare that the information given in this return is true and correct to the best of my knowledge and belief.
PART - D
(Tax paid by check gate / collected by authorities)
(Rs.)
(4+7)
BD - Bank Draft
TC - Treasury Challan
EC - Challan generated after e-payment
MR - Money receipt