ODISHA VALUE ADDED TAX ACT, 2004 (CONSOLIDATED)

Updated as on July 2016

CHAPTER

DESCRIPTION

CHAPTER I

PRELIMINARY.

CHAPTER II

TAXING AUTHORITIES AND TRIBUNAL.

CHAPTER III

INCIDENCE, LEVY AND RATE OF TAX.

CHAPTER IV

REGISTRATION OF DEALERS, CANCELLATION AND AMENDMENT OF REGISTRATION CERTIFICATE.

CHAPTER V

RETURN AND RETURN DEFAULTS

CHAPTER VI

ASSESSMENT, REFUND AND RECOVERY OF TAX.

CHAPTER VII

ACCOUNTS AND RECORDS.

CHAPTER VIII

LIABILITY IN SPECIAL CASES.

CHAPTER IX

LIABILITY TO PRODUCE ACCOUNTS AND SUPPLY OF INFORMATION.

CHAPTER X

APPEAL, REVISION AND RECTIFICATION.

CHAPTER XI

OFFENCES, PROSECUTION AND COMPOSITION OF OFFENCES.

CHAPTER XII

MISCELLANEOUS.
CHAPTER XIII REPEAL AND SAVINGS, ADOPTATION AND TRANSITIONAL PROVISIONS.

Disclaimer: All efforts have been made to ensure the accuracy in compiling the Odisha Value Added Tax Act, 2004. It is meant for reference purpose only. In case of any errors / omissions etc., the readers are advised to verify / check with the original notifications / amendments available in the Departmental Website and also to bring it to the notice of concerned authority.