COMMISSIONER'S CIRCULAR

 

DATE CIRCULAR NO. SUBJECT Download in Word
18-02-2017 2661

Deduction of tax at source on works contract and deposit the same within 7 days in Govt. Treasury in pursuance with Section 54 of the OVAT Act-regarding

 
05-08-2016 12169

Assessing Officers shall take care to provide tax evasion report to the assessee as a matter of course and to provide adequate opportunity to respond the same - regarding

 
01-08-2016 11899

New Registration Process for Issue of Certificate of Registration

 
05-07-2016 10575

Observation of principle of natural justice in statutory proceedings.

 
20-04-2015 42

Non-levy of mandatory penalty on audit assessment under Central Sales Tax Act.

 
20-03-2015 4851

Extension of return filling date for the month February 2015

 
11-03-2015 4012

Enhancing Transparency and quality of audit process

 
13-02-2015 2350

Determination of measure of tax under Odisha Entry Tax Act and Odisha VAT Act in case of Manufacturers

 
21-01-2015 1115

Pre audit visit preparation-General Instructions

 
11-08-2014 12679

Circular to follow the guidelines prescribed vide circular no 22929 dated  30-11-2009

 
04-03-2014 29(a)

Abolition of Interception Points of Commercial Tax Department

 
18-02-2014 2211

In the matter of disposal of refund application

 
01/11/2013 21905

DCR entry at border check gates of the Commercial Tax Department through VATIS Software

 
   

Manual for System Based Scrutiny of Returns - Version 2

 
25/09/2013 19980

Collection of Entry Tax on new vehicles

 
19/09/2013 19539

Collection of taxes at the Check gates

 
14-08-2013 17453

Action for updating the PAN of the dealers in VATIS

 
09-07-2013 15356

Procedure to be followed in case of amendment of Certificate of Registration under OVAT Act ...

 
07-06-2013 13327

Reorienting of activities in Enforcement wing and investigation wings thereunder.

 
   

Manual for System Based Scrutiny of Returns

 
06-06-2013 13260

System based scrutiny of return.

 
22-05-2013 11889

Creation of Functional Units in Circles.

 
22-05-2013 11885

Job Chart of the ACTOs (Except those posted at Check gates, Enforcement Ranges, Interception points & RR Units).

 
02-05-2013 10693

Generation and Utilization of e-Waybills for movement of the goods through other than border check gates.

 
24-04-2013 10071

Corrigendum to "Tax Audit of the dealers for the year 2013-14 - General Instructions"

 
26-03-2013 8568

Tax Audit of the dealers for the year 2013-14 - General Instructions.

 
19-01-2013 1355

Setting up of Help Desks & regular interaction with dealers.

 
29-12-2012 22239

Regarding disposal of investigation reports of Enforcement & Vigilance Wing by Assessing authority.

 
29-12-2012 22234

For furnishing of information at Sl. No. 57 of the VAT Return Form.

 
10-12-2012 21012

Comprehensive instructions regarding Collection of Arrears.

 
16-10-2012 17764

Validity period of printed waybills in Form VAT-402 issued manually prior to 01.10.2012.

 
12-10-2012 17705

Manual submission of different documents - regarding

 
11-09-2012 15666

Issue of statutory notices, conducting assessment proceedings, passing of order under statutory provisions.

 
16-04-2012 6930

Change of Head of Account for Receipt under OVAT Act, 2004 for the year 2012-13

 
24-10-2011 17562

Monitoring of the tax compliance of newly registered dealers.

 
21-10-2011 17358

MPR on the performance of ACTOs

11-04-2011 6315

Validation of dealers’ database and overall improvement of the quality of data in VATIS.

 
18-03-2011 4711

Verification of declaration forms used for interstate transaction from TINXSYS.

 
21-01-2011 1264

Validity period of waybills issued to dealers assigned to LTUs.

 

15-12-2010

20088

Submission of original copy of waybill by the dealer

 

27-08-2010

14605

Revalidation and grace period of waybills.  
26-04-2010 7073 Non production of records for audit check.  
15-03-2010 4808 (A) Assessment of performance of CTOs, ACCTs, DCCT (LTU), DCCT (Appeal), JCCTs, Addl CCT (Appeal)  
16-02-2010 3229 Stay order dtd. 03.02.10 of Supreme Court passed in State of Odisha Vs. M/s Reliance Industries Ltd. (SLP (c) No. 14454-14778 of 2008.  
11-02-2010 3037 Circular On Refund  
02-02-2010 1745 Timely review of the assessment orders to detect cases of under-assessment and initiation of remedial proceeding thereon  
31-12-2009 25366 Maintenance of register for monitoring different aspect of tax administration.
04-12-2009 23255 Maintenance of registers for proper monitoring of receipt of TDS certificates and issue of no deduction certificates.
04-12-2009 23252 Regulatory measures in issue of waybills
30-11-2009 22929 Direction of The Hon'ble High Court Of Odisha  
25-11-2009 22626 Measures to counter tax evasion in iron and steel sector  
17-11-2009 21984 Intensive survey of unregistered dealers in major urban centers.
06-11-2009 21150 Action against non-filers.
27-10-2009 20480 Cross Checking Of Waybills
22-09-2009 18755 Maintenance of register for monitoring timely receipt of annual audited accounts.
17-09-2009 18308 Issue and use of waybill in Form VAT-402
10-08-2009 14807 Completing the process of issuance of R.C in case of deemed registration including registration under the CST Act and Entry Tax Act.  

24-07-2009

13388 Comprehensive Review of Range / Circle / Investigation Unit / Checkgate Offices
24-07-2009 13380

Issue of Audit Report

10-07-2009 12681 Circular on Tax Recovery
09-07-2009 12648 Circular on Check Gate
08-07-2009 12492 Audit check sheet (for audit of TIN dealers)
29-06-2009 11764 Withdrawn of Circular No 23027 dtd. 22.12.2005
26-05-2009

10159

Abolition of Interception Points
20-05-2009 9829 Restructuring of Work in Circle Offices
20-05-2009 9827 Physical record management & Office Housekeeping
19-05-2009 9795 Procedure to be followed in the matter of Registration, Amendment etc.
13-05-2009 9547 Job Chart of ACTOs
27-04-2009 8479 Action against Non-filers
17-04-2009 8341 Clarification on VAT-201
06-04-2009 6702 Cross Checking Of Waybills  
22-04-2008 7728 Circular on maintenance of registers.