ODISHA VALUE  ADDED  TAX  RULES, 2005

 

CHAPTER

DESCRIPTION

CHAPTER I

PRELIMINARY

CHAPTER-II

TAXING AUTHORITY

CHAPTER III

INCIDENCE, LEVY AND RATE OF TAX

CHAPTER IV

REGISTRATION OF DEALERS, AMENDMENT AND CANCELLATION OF CERTIFICATE OF REGISTRATION

CHAPTER V

RETURN AND RETURN DEFAULTS

CHAPTER VI

AUDIT, ASSESSMENT, RECOVERY OF TAX AND REFUND

CHAPTER VII

REFUND

CHAPTER VIII

ACCOUNTS AND RECORDS

CHAPTER IX

LIABILITY IN SPECIAL CASES

CHAPTER X

LIABILITY TO PRODUCE ACCOUNTS AND SUPPLY INFORMATION

CHAPTER XI

APPEAL, REVISION AND RECTIFICATION

CHAPTER XII

OFFENCES, PROSECUTION, AND COMPOSITION OF OFFENCES

CHAPTER XIII

TRANSITIONAL PROVISIONS AND MISCELLANEOUS

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