Sub: Modification of annual return form in Form VAT-201 A, under the Odisha Value Added Tax Rule, 2005 consequent upon introduction of new tax rate @50% under sub- part, "Part-ll-A of Schedule-B of Odisha VAT Act, 2004.
Whereas, Government of Odisha, Finance Department has introduced a new tax rate @ 50% under sub part, "Part-IIA" of Schedule-B of Odisha Value Added Tax Act, 2004 with effect from 11.4.2013 in pursuance to the notification No.-14355-FIN-CT1-TAX-0053-2012, dt. 11.04.2013.
And whereas, rule 34 of the Odisha value Added Tax Rules, 2005 has been amended by inserting sub-rule (13) providing for modification of annual return forms such as VAT-201A by 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 Odisha Value Added Tax Rules, 2005 and with the prior approval of Government in Finance Department, vide their letterNo-FIN-CTI-TAX-0001/2013(pt)/13698/F, Dt.24.04.2014, the annual return form in Form VAT-201 A 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/-
Commissioner of Sales Tax
Odisha, Cuttack
FORM VAT-201A
ANNUAL RETURN OF VALUE ADDED TAX PAYABLE BY A DEALER
[See sub-rule (6A) of Rule 34]
PART - A
If revised Date of filing of Original Return ____/____/____
Acknowledgement No. ______________________
Attach a note explaining the reason for revising the return
02. Period covered by this return
.
(same as at serial No.55 of the return filed for M.E / Q.E on 31.03..............
PART - B
Purchases and receipts during the period covered by this return
(Excluding capital goods & goods meant for sale by transfer of right to use)
"A"
"B"
(Excluding capital goods and goods meant for sale by transfer of right to use)
PART-C
Sales/despatch/purchase subject to levy of tax under section 12, during the period covered by this return (OUTPUT)
(Works Contractors to workout TTO in Annexure B and show the break up TTO against Sl. 33 and 35 and total TTO at serial No.41.)
(excluding sale of goods on which tax payable on MRP)
at sl. No.54 of VAT 201)
No.55 of the return for M.E / Q.E 31.03..... (48+49)
Annexure-A)
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.
ANNEXURE-A
(BD / TC / EC)
(Tax paid at check gate / collected by Authorities)
(Rs.)
month /
quarter
No.
BD - Bank Draft
TC - Treasury Challan
EC - Challan generated after e-payment
MR - Money receipt
ANNEXURE-B
Annual Taxable turnover of Works Contractor
* The total at 17(f) be taken to Sl. No.41 of Part-C of the return and the tax groupwise break up to be taken to the respective row of Sl. No. 33.