Odisha GST Dept. mandates Assessments for Specified Dealers under Section 42A of the OVAT Act
The Odisha GST Department issued Notification No. 6963/CT dated May 20, 2024 mandating the assessment of specified dealers under Section 42A of the OVAT Act for April 2022 to March 2023. Assigned by the Additional Commissioners, assessments are to be completed by November 30, 2024. Assessments focus on VAT sales of six non-GST goods, excluding GST-taxable items like lubricants. Actions must be manual, not through VATIS, with immediate notifications required for dealer reassignment and additional assessment proposals.
