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Compendium Of Circulars

Compendium Of Circulars As on 01.01.2017

    Sl. No.            ACT                 CHAPTER        CIRCULAR SUBJECT         ISSUE DATE                    PDF              
1 OVAT TAXING AUTHORITIES Delegation of Power 06.08.2016 Click Here
2 OVAT TAXING AUTHORITIES Delegation of Power 08.03.2016 Click Here
3 OVAT TAXING AUTHORITIES Delegation of Power 07.02.2015 Click Here
4 OVAT REGISTRATION / AMENDMENT / CANCELLATION Pre-Registration Enquiry of Fly Ash Brick Manufacturers 06.12.2016 Click Here
5 OVAT REGISTRATION / AMENDMENT / CANCELLATION New Registration Process for Issue of Registration Certificate 01.08.2016 Click Here
6 OET REGISTRATION / AMENDMENT / CANCELLATION Registration Under Odisha Entry Tax Act. 29.04.2014 Click Here
7 OVAT REGISTRATION / AMENDMENT / CANCELLATION Procedure in case of amendment of RC under OVAT in case of change of basic status of dealer. 09.07.2013 Click Here
8 OVAT RETURN AND RETURN DEFAULTER Action against dealers Not Filing returns or filing NIL transactions. 11.11.2016 Click Here
9 OVAT RETURN AND RETURN
DEFAULTER		 System Based Scrutiny of Return. 06.06.2013 Click Here
10 OVAT AUDIT / ASSESSMENT /
REFUND / RECOVERY &
ACCOUNTS / RECORDS		 Applicability of amended provisions in Tax Audit
and Audit Assessment.		 02.12.2016 Click Here
11 OVAT AUDIT / ASSESSMENT /
REFUND / RECOVERY &
ACCOUNTS / RECORDS		 Matter of Assessment u/s 42-A of the OVAT
Act.		 30.11.2016 Click Here
12 OVAT AUDIT / ASSESSMENT /
REFUND / RECOVERY & ACCOUNTS / RECORDS		 Applicability of amended provisions in Tax Audit and Audit Assessment 16.11.2016 Click Here
13 OVAT AUDIT / ASSESSMENT /
REFUND / RECOVERY &
ACCOUNTS / RECORDS		 Action against Dealers Non & NIL filers. 11.11.2016 Click Here
14 OVAT AUDIT / ASSESSMENT /
REFUND / RECOVERY &
ACCOUNTS / RECORDS		 Applicability of amended provisions in Tax Audit and Audit Assessment 08.11.2016 Click Here
15 OVAT AUDIT / ASSESSMENT /
REFUND / RECOVERY &
ACCOUNTS / RECORDS		 Write off of Arrears upto Rs. 5000/- 03.11.2016 Click Here
16 OVAT AUDIT / ASSESSMENT /
REFUND / RECOVERY & ACCOUNTS / RECORDS		 Write off of Arrears upto Rs. 5000/- 28.10.2016 Click Here
17 OVAT AUDIT / ASSESSMENT /
REFUND / RECOVERY & ACCOUNTS / RECORDS		 Disposal of Refund Application. 15.09.2016 Click Here
18 OVAT AUDIT / ASSESSMENT /
REFUND / RECOVERY & ACCOUNTS / RECORDS		 Disposal of Set-aside cases 25.08.2016 Click Here
19 OVAT AUDIT / ASSESSMENT /
REFUND / RECOVERY & ACCOUNTS / RECORDS		 Refund of Excess Tax Paid by way of TDS 08.08.2016 Click Here
20 OVAT AUDIT / ASSESSMENT /
REFUND / RECOVERY & ACCOUNTS / RECORDS		 Circular on Tax Evasion Report 05.08.2016 Click Here
21 OVAT AUDIT / ASSESSMENT /
REFUND / RECOVERY & ACCOUNTS / RECORDS		 Issue of NDC to Works Contractors 30.07.2016 Click Here
22 OVAT AUDIT / ASSESSMENT /
REFUND / RECOVERY & ACCOUNTS / RECORDS		 Issue of NDC to Works Contractors 23.07.2016 Click Here
23 OVAT AUDIT / ASSESSMENT /
REFUND / RECOVERY & ACCOUNTS / RECORDS		 Inclusion of Tax Evasion Report for assessment u/s 42-A of the OVAT Act 19.07.2016 Click Here
24 OVAT AUDIT / ASSESSMENT /
REFUND / RECOVERY & ACCOUNTS / RECORDS		 Disposal of Refund Application. 02.07.2016 Click Here
25 OVAT AUDIT / ASSESSMENT /
REFUND / RECOVERY & ACCOUNTS / RECORDS		 Imposition of Penalty u/s 42 & 43 of the OVAT Act 04.06.2016 Click Here
26 OVAT AUDIT / ASSESSMENT /
REFUND / RECOVERY & ACCOUNTS / RECORDS		 Assignment of dealers to LTU 30.03.2016 Click Here
27 CST AUDIT / ASSESSMENT /
REFUND / RECOVERY & ACCOUNTS / RECORDS		 Non levy of Penalty on Audit Assessment under
CST Act		 20.04.2015 Click Here
28 OVAT AUDIT / ASSESSMENT /
REFUND / RECOVERY & ACCOUNTS / RECORDS		 Notification on Dal and Pulses 15.04.2015 Click Here
29 OVAT AUDIT / ASSESSMENT /
REFUND / RECOVERY & ACCOUNTS / RECORDS		 Tax Audit of Dealers 13.03.2015 Click Here
30 OVAT AUDIT / ASSESSMENT /
REFUND / RECOVERY & ACCOUNTS / RECORDS		 Monthly Updating of Arrear Module 11.03.2015 Click Here
31 OET AUDIT / ASSESSMENT /
REFUND / RECOVERY & ACCOUNTS / RECORDS		 Determination of measure of Tax under
OET Act.		 13.02.2015 Click Here
32 OVAT AUDIT / ASSESSMENT /
REFUND / RECOVERY & ACCOUNTS / RECORDS		 Acceptance of “C” & “F” forms covering more
than one quarter.		 24.05.2014 Click Here
33 OVAT AUDIT / ASSESSMENT /
REFUND / RECOVERY & ACCOUNTS / RECORDS		 Issue of Clearance Certificate for Works
Contractors		 21.04.2014 Click Here
34 CST AUDIT / ASSESSMENT /
REFUND / RECOVERY & ACCOUNTS / RECORDS		 Provisional assessment under CST Act 27.03.2014 Click Here
35 OVAT AUDIT / ASSESSMENT /
REFUND / RECOVERY & ACCOUNTS / RECORDS		 TDS and timely issue of TDS   Click Here
36 OVAT AUDIT / ASSESSMENT /
REFUND / RECOVERY & ACCOUNTS / RECORDS		 Disposal of Refund Application 18.02.2014 Click Here
37 OVAT AUDIT / ASSESSMENT /
REFUND / RECOVERY & ACCOUNTS / RECORDS		 Post- registration Advisory Visit. 12.12.2013 Click Here
38 OET AUDIT / ASSESSMENT /
REFUND / RECOVERY & ACCOUNTS / RECORDS		 Collection of Entry Tax on New Vehicles. 25.09.2013 Click Here
39 OVAT AUDIT / ASSESSMENT /
REFUND / RECOVERY & ACCOUNTS / RECORDS		 Maintenance of DCR in Circle and Ranges 29.12.2012 Click Here
40 OVAT AUDIT / ASSESSMENT /
REFUND / RECOVERY & ACCOUNTS / RECORDS		 Issue of Statutory Notices 11.09.2012 Click Here
41 OVAT AUDIT / ASSESSMENT /
REFUND / RECOVERY & ACCOUNTS / RECORDS		 Issue of Audit Visit Report 04.08.2011 Click Here
42 OVAT AUDIT / ASSESSMENT /
REFUND / RECOVERY & ACCOUNTS / RECORDS		 Maintenance of Order Sheets 30.11.2009 Click Here
43 OVAT ENFORCEMENT Generation , Utilisation and Closing of Way Bills 06.12.2016 Click Here
44 OVAT ENFORCEMENT Facility for self closure of e-Way Bills 08.06.2016 Click Here
45 OVAT ENFORCEMENT e-Declaration of e-commerce 13.10.2014 Click Here
46 OVAT ENFORCEMENT Collection of Taxes at the Checkgate 19.09.2013 Click Here
47 OVAT ENFORCEMENT Generation and Utilisation of e-waybills for movement of Goods 02.05.2013 Click Here
48 OVAT ENFORCEMENT Disposal of Investigation reports of Enforcement
& Vigilance Wings		 29.12.2012 Click Here
49 OVAT ENFORCEMENT Electronic Issue of Waybills 17.12.2012 Click Here
50 OVAT ENFORCEMENT Electronic Issue of Waybills 06.09.2012 Click Here
51 OVAT ENFORCEMENT Electronic Issue of Waybills 10.08.2011 Click Here
52 OVAT APPEAL & REVISION Office Order on Distribution of Works 09.08.2016 Click Here
53 OET APPEAL & REVISION Office Order on Distribution of Works 23.07.2016 Click Here
54 OVAT APPEAL & REVISION Office Order on Distribution of Works 23.07.2016 Click Here
55 OVAT APPEAL & REVISION Observation of Principles of Natural Justice 05.07.2016 Click Here
56 OVAT APPEAL & REVISION Submission of LCR 16.01.2016 Click Here
57 OVAT APPEAL & REVISION Issue of Notices and Appeal Orders 17.08.2015 Click Here
58 OVAT APPEAL & REVISION Disposal of Appeal 01.08.2015 Click Here
59 OVAT APPEAL & REVISION Disposal of Appeal 18.09.2014 Click Here
60 OVAT APPEAL & REVISION Production of LCR 27.12.2013 Click Here
61 OVAT APPEAL & REVISION Disposal of Appeal 31.10.2012 Click Here
62 OVAT APPEAL & REVISION Target for Disposal of Appeal 18.08.2013 Click Here
63   MISCELLANEOUS Issue of VAT Clearance Certificate through online 02.12.2016 Click Here
64   MISCELLANEOUS Revised Job Chart of ACTOs 30.08.2016 Click Here

(Volume II)

As on 30.06.2018

(With reference to Volume I prepared on 01.01.2017)
65   POLICY(RETURN) Extension of filing Return for February 2015 upto March 2015 20.3.2015 Click Here
66 OVAT POLICY(INPUT TAX CREDIT) Clarification on ITC on Capital Goods 08.02.2017 Click Here
67 OVAT POLICY(INCIDENCE AND LEVY OF TAX) Collection of tax on Actual Sale on Drugs 12.04.2017 Click Here
68 OVAT POLICY(RECTIFICATION OF MISTAKES) Regarding Rectification during pendency of Appeal / Revision 08.05.2017 Click Here
69 OVAT POLICY Issue of NDC & VAT Clearance 10.08.2017 Click Here
70 CST POLICY Clarification on CST Act on implementation of GST 17.08.2017 Click Here
71 OET POLICY(DEFINITION) Clarification on Section 2(j) of the OET Act 21.04.2018 Click Here
72 OVAT/OET REVENUE(ASSESSMENT) Scrutiny of Assessment Orders giving rise to refunds more than Rs. 10.00 lakh 08.11.2016 Click Here
73 OET REVENUE(REFUND) Refund of Entry Tax on account of sale in course of export 07.01.2017 Click Here
74 OVAT REVENUE Collection of Tax, Interest and Penalty in full as per order of OSTT 19.01.2017 Click Here
75 OVAT REVENUE(ASSESSMENT) OVAT Assessment Check Sheet 23.02.2017 Click Here
76 OVAT REVENUE(RECORD KEEPING) Maintenance of Registers 23.02.2017 Click Here
77 OVAT REVENUE Levy of interest on tax demand for period which remained Sub-judice 27.03.2017 Click Here
78 OVAT REVENUE(ASSESSMENT/REFUND) Scrutiny of Assessment Order giving rise to Refund. 01.05.2017 Click Here
79 OVAT REVENUE(REFUND) Examination of Admissibility of Refund in 1st Appeal 01.05.2017 Click Here
80 OVAT REVENUE(REFUND) Claim of Refund of excess Tax paid by Works Contractors, flowing from their returns 20.09.2017 Click Here
81 OVAT REVENUE(RETURNS) Late Filing of Returns and payment of Admitted Tax by GST Dealers 17.10.2017 Click Here
82 OVAT REVENUE(AUDIT / ASSESSMENT/ RECOVERY OF TAX / REFUND) Carry Forward of Excess TDS / ITC 20.10.2017 Click Here
83 OET REVENUE(COLLECTION OF ENTRY TAX) Procedure of Collection of Entry Tax after the Judgment of the Hon’ble Supreme Court 21.10.2017 Click Here
84 OVAT/CST/OET REVENUE(RECORD KEEPING) Maintenance of Base Records in Circles 13.11.2017 Click Here
85 OVAT REVENUE(ASSESSMENT) Transfer of Assessment Proceeding u/s 6 of the OVAT Act 02.02.2018 Click Here
86 OVAT REVENUE(ASSESSMENT) Assessment u/s 42-A of the OVAT Act 03.03.2018 Click Here
87 OVAT REVENUE(AUDIT) Tax Audit of Dealers for 2018-19 19.03.2018 Click Here
88 OVAT REVENUE Work Plan for 2018-19. 20.03.2018 Click Here
89 OVAT REVENUE 1st & 2nd Quarter Work Plan for 2017-18. 24.07.2017 Click Here
90 OVAT REVENUE 3rd & 4th  Quarter Work Plan for 2017-18. 26.09.2017 Click Here
91 OVAT REVENUE(RETURNS AND RETURN DEFAULT) Verification of TDS Certificate produced by Works Contractors 28.03.2018 Click Here
92 OVAT REVENUE(REFUND) Claim of Refund of Excess Tax Paid by Works Contractors flowing from Return 10.04.2018 Click Here
93 OVAT REVENUE(RECOVERY) Issue of Demand Notices and Recovery of Tax during pendency of proceeding under IBC, 2016 17.04.2018 Click Here
94 OVAT/OET LAW(APPEAL & REVISION) Clarification on Limitation in disposal of Suo Motu Revision 22.02.2018 Click Here
95 OVAT LAW Disposal and Vacation of Interim Stay Orders by Hon’ble High Court in Entry Tax 31.03.2018 Click Here
96 OVAT/OET APPEAL & REVISION Stay Realisation of Balance Tax, Interest and Penalty during pendency of 1st Appeal. 22.03.2017 Click Here
97 OVAT/OET APPEAL & REVISION Assignment of Appellate and Revisional Functions 03.03.2018 Click Here
98 OVAT APPEAL & REVISION Disposal of the Appeal cases 08.03.2018 Click Here
99 OVAT/OET APPEAL & REVISION Assignment of Appellate and Revisional Functions 23.03.2018 Click Here
100 OVAT APPEAL & REVISION Delegation of Section 79(2) 13.04.2018 Click Here
101 OET APPEAL & REVISION Delegation of Section 18(3) 13.04.2018 Click Here
102 OVAT/OET APPEAL & REVISION Disposal of Appeal and Stay Petitions 19.04.2018 Click Here
103 OVAT APPEAL & REVISION Revision Order of the CCT in the matter of CST Registration in case of Penultimate Sale 24.04.2018 Click Here
104 OVAT APPEAL & REVISION Revision Order of the CCT on the issue of Revision u/s 79(2) of the OVAT Act 17.01.2018 Click Here
105 OVAT APPEAL & REVISION Delegation of Suo Motu Revision Power of CCT 05.06.2018 Click Here
106 OET APPEAL & REVISION Delegation of Suo Motu Revision Power of CCT 05.06.2018 Click Here
107 OVAT/OET APPEAL & REVISION Corrigendum on delegation of Suo Motu Revision Power of CCT 29.06.2016 Click Here
108 OVAT APPEAL & REVISION Delegation of Suo Motu Revision Power of CCT 15.05.2009 Click Here
109 OET APPEAL & REVISION Delegation of Suo Motu Revision Power of CCT 15.03.2010 Click Here