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VAT on MRP.

GST - States - No.V-32011/6/2015-5595/CT., - Dated:- 12-4-2017 - OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, ODISHA, CUTTACK No.V-32011/6/2015-5595/CT., Dated 12/04/2017 CIRCULAR As per the provisions of OVAT Act, some registered dealers dealing .....

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volved in the chain i.e. wholesalers, sub-wholesalers and retailers are neither paying tax on such subsequent sale nor claiming input tax paid at the time of purchase. With introduction of GST, all the sale transactions will be subjected to levy of G .....

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some mechanism for claiming credit of the tax paid on the available closing stock, but the procedure may not be a simple and dealer-friendly one. Keeping the aforesaid difficulties in view, an advisory was issued vide this office letter No.5091/CT., .....

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