ODISHA VALUE ADDED TAX ACT, 2004

 

CHAPTER

DESCRIPTION

I

PRELIMINARY.

II

TAXING AUTHORITIES AND TRIBUNAL.

III

INCIDENCE , LEVY AND RATE OF TAX.

IV

REGISTRATION OF DEALERS, CANCELLATION AND AMENDMENT OF REGISTRATION CERTIFICATE.

V

RETURN AND RETURN DEFAULTS

VI

ASSESSMENT , REFUND AND RECOVERY OF TAX.

VII

ACCOUNTS AND RECORDS.

VIII

LIABILITY IN SPECIAL CASES.

IX

LIABILITY TO PRODUCE ACCOUNTS AND SUPPLY OF INFORMATION.

X

APPEAL , REVISION AND RECTIFICATION.

XI

OFFENCES , PROSECUTION AND COMPOSITION OF OFFENCES.

XII

MISCELLANEOUS.
XIII REPEAL AND SAVINGS, ADOPTATION.AND TRANSITIONAL PROVISIONS.
  SCHEDULE A
  SCHEDULE B
  SCHEDULE C
  SCHEDULE D
  SCHEDULE E
  Annexure - Forms