ORISSA, CUTTACK No.III(III)112/2010____18826____/CT., Dt.18/11/2010 NOTIFICATION Sub:List of dealers of Mayurbhanj Circle, Baripada whose tax period shall comprise a ‘month’. Whereas vide Finance Department Notification No.44229/CTA-45/2009-F, dt.21.10.2010, the Orissa Value Added Tax Rules,2005 has been amended changing the tax periodicity of return filing for registered dealers assigned with TIN from ‘monthly’ to ‘quarterly’ with the objective of extending relief to the small dealers who have been filing monthly returns until now;
And whereas payment of tax is linked with filing of return and hence the periodicity of tax return has a bearing on the monthly revenue collection and the ways and means position of the State;
Now, therefore, in exercise of powers conferred under sub-rule (3) of rule 34 of the Orissa Value Added Tax Rules, 2005, I, Sri N.B Dhal, I.A.S, Commissioner of Sales Tax, Orissa, Cuttack, do hereby specify the names of the dealers of Mayurbhanj Circle of Balasore Range whose tax period shall comprise a ‘month’ as referred in sub-rule (2) of rule 34 instead of a ‘quarter’.
This Notification shall come into force w.e.f.1st November 2010.