Amendment in The Orissa Value Added Tax Act, 2004 (Source: Circular No. III (III) 94/11- 17764 /CT-16/10/2012)
Validity period of printed waybills in Form VAT-402 issued manually prior to 01/10/2012: Way bills shall be issued through electronic portal only. The way bills issued prior to 01/10/2012 shall remain valid till their validity period i.e. 3 months from the date of their issue or re-validation as the case may be or till 31/12/2012, whichever is earlier. These forms shall not be revalidated after 01/10/2012. These way-bills are required to utilize latest by 31/12/2012. The way-bills which remain unutilized shall be returned for cancellation and proper records.