1. Overview Form O.T.C. 80 is an official form prescribed under the Odisha Value Added Tax (VAT) Act, 2004 and the corresponding Odisha VAT Rules. It is used by registered dealers to claim a refund of Input Tax Credit (ITC) where the tax paid on purchases (inputs) exceeds the tax collected on sales, resulting in a negative liability.
Essentially, this form is the application for a of excess ITC, as opposed to carrying it forward to the next tax period. form o.t.c. 80 a pdf odisha
