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of <h1>Odisha Tax Office Details Manual Filing Process for Advance Ruling Applications Due to Portal Unavailability.</h1> The circular from the Office of the Commissioner of Commercial Taxes, Odisha, outlines the procedure for manual filing of applications for Advance Ruling and appeals before the Appellate Authority for Advance Ruling due to the unavailability of forms on the common portal. It specifies that applications must be filed in quadruplicate and accompanied by an online fee payment. The document details the signing authority for various entities and emphasizes that applications and appeals should be submitted to the jurisdictional office of the respective State Authority. The circular aims to ensure uniformity in processing until the advance ruling module is available online.
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