Andhra Pradesh VAT Information

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Acts

AP Value Added Tax - Acts – 2005

CONTENTS

CHAPTER – I : PRELIMINARY

1. Short Title and commencement
2. Definitions


CHAPTER – II : APPELLATE TRIBUNAL AND APPOINTMENT OF OFFICERS

3. Constitution of Appellate Tribunal
3A.Appointment of Officers

CHAPTER – III : INCIDENCE, LEVY AND CALCULATION OF TAX

4. Charge to tax
5. Act not to apply…
6. Tax on packing material
7. Exemptions
8. Zero-rated sales
9. No input tax credit for Schedule VI goods
10.Turnover tax
11.Calculation of tax payable
12.VAT payable / creditable
13.Input Tax Credit
14.Tax Invoices
15.Power of State Government to Grant refund of Tax
16.Burden of proof and liability of the dealer

CHAPTER – IV : REGISTRATION

17.Registration of dealers
18.TIN & GRN
19.Cancellation of Registration

CHAPTER – V : PROCEDURE AND ADMINISTRATION OF TAX

Returns and Assessments

20.Returns
21.Assessments

Payment and Recovery of Tax

22.Due date for payment of tax
23.Liabilities of Executor, Administrator, Legal Representative
24.Liability of Partnership Firms and Assessment of Dissolved Firms
25.Tax as an arrear of land revenue
26.Preferential claim to assets
27.Transfer to defraud revenue void
28.Powers of Deputy Commissioner for revenue recovery
29.Recovery of tax from third parties
30.Recovery of tax when business is transferred

Appeals and Revisions

31.Appeal to Appellate Authority
32.Revision by Commissioner & Others
33.Appeal to Appellate Tribunal
34.Revision by High Court
35.Appeal to High Court
36.Petitions, Applications to the High Court to be heard by a bench of not less than two Judges
37.Limitation in respect of certain assessments or re-assessments

Refund of tax

38.Refund of tax
39.Interest on over payments and late refunds
40.Power to adjust / withhold refunds

CHAPTER – VI : RECORDS AND INVESTIGATION POWERS

41.Issue of Bills Records
42.Records
43.Access and Seizure of goods, books, records and computers
44.Fair Market Value

CHAPTER – VII : ESTABLISHMENT OF CHECK POSTS

45.Establishment of Check-Posts
46.Power to inspect carrier’s places
47.Transit Passes
48.Possession and submission of certain records by owners etc., of goods vehicles

CHAPTER – VIII : OFFENCES AND PENALTIES

49.Penalty for failure to register
50.Penalty for failure to file a return
51.Penalty for failure to pay tax when due
52.Penalty for assessments issued for failure to file a return
53.Penalty for failure to declare tax due
54.Penalty for Failure to use or misuse TIN & GRN
55.Penalty for failure to issue a tax invoice and for the use of false tax invoices
56.Penalty for failure to maintain records
57.Penalty for unauthorized collection of tax
58.Prosecution for offence
59.Offences of obstructing an authority
60.Offences by companies
61.Compounding of offences
62.Court for prosecution
63.Power to summon witnesses and production of documents
64.Power to get information
65.Bar of Jurisdiction
66.Appearance before any authority

CHAPTER – IX : GENERAL PROVISIONS

67.Clarification and Advance Rulings
68.Ongoing contracts
69.Tax Deferment
70.Protection of Acts done in good faith
71.Submission of returns by banks.
72.Provision in the case defective or irregular proceedings
73.Rounding off of turnover
74.Rounding off of tax etc
75.Powers of Subordinate officers may be exercised by higher authorities
76.Power to remove difficulties
77.Instructions to subordinate officers
78.Power to make Rules
79.Power to amend schedules

CHAPTER – X : GENERAL PROVISION

80.Repeal
81.Repeal of Ordinance 1 of 2005
82.Schedules

 

 

 
 

Book Store

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Ready Reckoner

Advance Way Bills Ready Reckoner (Lest)
Profession Tax Ready Reckoner
CST Rates
 
 

Audit Checklist

Audit of a Hotelier
Audit of a Manufacturer
Audit of a Trader
Audit of a Works Contractor
Audit of a Works Contractor Composition
Checklist for Audit of a Lessor
Checklist for the Audit Under CST Act
Check Memos for Refunds under the Act
Refund Bank option Form
 
 
 

Goods & Services Tax (GST)
  1. GST First discussion paper
  2. GST Questions & Answers
  3. IT_Strategy_for_GST_ver0.85
  4. Comments of DoR on 1st Discussion Paper on GST
  5. Constitutional_115th_Amendment_Bill_2011
  6. FIRST PAPER ON GST-FINAL
 
 

VAT Registration

Form 112
Form VAT 250. (APWCT)
Form 565
APVAT RC FORM
Form 129
PAN CARD APPLICATION
 
 

VAT Returns

FORM CST VI
FORM VAT 200
Revise Return 213
 
 

WAY Bill & C Form

WAYBILL APPLI
Form VAT 560
C-Form utilise help
C-Form Requirement Statement
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F-Form Requirement Statement
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H-Form Requirement Statement
Waybills Help
WayBills Requirement Statement