Terms and Conditions: Use of Commissionerate of CT & GST Portal

This User Agreement shall apply to all the Users of the website or portal of CT & GST Organisation or Commissionerate of CT & GST, Odisha.

Definitions

Website or portal of CT & GST Organisation or Commissionerate of CT & GST, Odisha: The term website or portal of CT & GST Organisation or Commissionerate of CT & GST, Odisha includes https://odishatax.gov.in along with all its sub-domains, internal and external services serviced by this domain and e-Services applications of the Portal.

Services: The term services include all authorised services and/or facilities and/or features as are available on this website or portal.

Unauthorised activities: The term unauthorised activities includes any activity which is punishable under section 43 (e.g. web scraping, altering source code, hacking, introducing viruses etc.) and Section 45 of the Information Technology Act, 2000 (hereinafter IT Act) or which have been defined as offence under Chapter XI of The IT Act and/or any other activity which is prohibited under any Act, rules, regulations having force of law in India and/or any activity which contravenes access controls/ service use limits set by Commissionerate of CT & GST, Odisha on the Website or Portal and/or any security feature developed by Commissionerate of CT & GST, Odisha on the Website or Portal and/or any activity which is contrary to any other policies of the Website or Portal of Commissionerate of CT & GST, Odisha.

User: The term User includes any persons / company / organization / entities / body / association / group of persons / Authorised Service Provider and / or their affiliates accessing the website or portal of the CT & GST Organisation or Commissionerate of CT & GST, Odisha and / or using / accessing any Services provided by the e-Services Portal and/or conducting any activity authorised in writing by Commissionerate of CT & GST, Odisha.

Permitted use

The Website or Portal of the CT & GST Organisation or Commissionerate of CT & GST, Odisha shall not in any manner be used for any unauthorized activity(ies). The website or portal of the CT & GST Organisation or Commissionerate of CT & GST, Odisha shall be used only for purposes as authorised by VAT Law/ CST Law/ Entry Tax Law/ PT Law/ Commissionerate of CT & GST portal policy. Confidential Information and personally identifiable information of any taxpayer shall not be disclosed. For any unauthorised disclosure which is not attributable to CT & GST Organisation or the Commissionerate of CT & GST, Odisha, the CT & GST Organisation or the Commissionerate of CT & GST, Odisha shall not be held responsible.

While using the website or portal of the CT & GST Organisation or Commissionerate of CT & GST, Odisha the user shall comply with all applicable laws, provide up to date, and correct and accurate information as may be required. The Services provided on the website or Portal of the CT & GST Organisation or the Commissionerate of CT & GST, Odisha shall be accessed only through the interfaces expressly authorised by Commissionerate of CT & GST, Odisha or on the Commissionerate of CT & GST, Odisha Portal. Without limitation of the above, the users of the website or portal of the CT & GST Organisation or the Commissionerate of CT & GST, Odisha shall not:

1. Imply or state any affiliation with or endorsement of CT & GST Organisation or Commissionerate of CT & GST, Odisha / without direct and express consent of such organisation (e.g., representing oneself as an accredited CT & GST Organisation or Commissionerate of CT & GST, Odisha associate).
2. Manipulate identifiers in order to disguise the origin of any message or post transmitted through the website od portal of CT & GST Organisation or Commissionerate of CT & GST, Odisha.
3. Monitor the availability of the website or portal of CT & GST Organisation or Commissionerate of CT & GST, Odisha, performance or functionality for any competitive purposes.
4. Overlay or otherwise modify the website or portal of CT & GST Organisation or Commissionerate of CT & GST, Odisha or their appearance.
5. Remove or cover or obscure any advertisement included on the website or portal of the CT & GST Organisation or Commissionerate of CT & GST, Odisha.
6. Rent, lease, loan, trade, sell/re-sell access to the website or portal of the CT & GST Organisation or Commissionerate of CT & GST, Odisha or related data of the website or portal of CT & GST Organisation or Commissionerate of CT & GST, Odisha.
7. Sell, sponsor, or otherwise monetize any service or feature of CT & GST Organisation or Commissionerate of CT & GST, Odisha without direct and express consent.
8. Solicit or collect email addresses or other personal information of users of the website or portal of the CT & GST Organisation or Commissionerate of CT & GST, Odisha in any manner.
9. Use, disclose or distribute any data obtained in violation of this policy.

This User Agreement shall be governed by and construed in accordance with the Indian Laws. Any contravention of this User Agreement shall be viewed strictly, and appropriate Criminal/ Civil action will be initiated in accordance with the applicable laws.

CT & GST Organisation or Commissionerate of CT & GST, Odisha exclusively reserves the rights, to change or modify or alter this User Agreement (whether completely or partially), from time to time, at its discretion, without any objections, interruptions, grounds, claims or liabilities of any third party/users.

If you do not agree to terms of this User Agreement you are requested not to use the website or portal of the CT & GST Organisation or Commissionerate of CT & GST, Odisha. By accessing the website or portal of the CT & GST Organisation or Commissionerate of CT & GST, Odisha, it is deemed that you have given your consent to this User Agreement and shall be bound by the terms of this User Agreement.