GOVERNMENT OF ANDHRA PRADESH
Andhra Pradesh Value Added Tax Act, 2005 – Amendment to
the Schedule –I and IV of APVAT Act, 2005 - Notification – Issued.
Revenue (CT.II) Dep’t., dt.31.3.2005.
O R D E R:-
The appended notification shall be published in
extraordinary issue of the Andhra Pradesh Gazette.
Commissioner of Printing, Stationery and Stores Purchase, (Publication Wing),
Andhra Pradesh, Hyderabad is requested to supply 100(one hundred) copies of the notification to Government and 300 (three hundred) copies to the Commissioner of
Commercial Taxes, Andhra Pradesh, Hyderabad.
AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
PRINCIPAL SECRETARY TO GOVERNMENT.
of Printing, Stationery and Stores Purchase (Publication Wing), A.P,
of the Notification (2 copies).
The Commissioner of Commercial Taxes, A.P. Hyderabad.
Administration (Vigilance & Enforcement) Department,
Secretary, Sales Tax Appellate Tribunal,
The Secretary, Sales Tax Appellate Tribunal,
, Opp: Gurudwara Bus Stop,
Representative before the Sales Tax Appellate Tribunal, Hyd.
Director General, GA (Vig. & Enft.) Deptt., B.R.K.Buildings,
Accountant General, Andhra Pradesh,
(E) Department/Law (F) Department..
The P.S. to Principal Secretary to Chief Minister.
The P.S. to Minister for Commercial Taxes.
The P.S. to Principal Secretary to Government, Revenue Department.
//forwarded : : by order //
In exercise of the powers
conferred under Section 78 of the Andhra Pradesh Value Added Tax Act, 2005
(Andhra Pradesh Act No.5 of 2005), the Government of Andhra Pradesh hereby
makes the following amendments to the Andhra Pradesh Value Added Tax Rules,
2005 issued in G.O.Ms.No.394, Revenue (CT – II) Department, dt.31-03-2005 and
published in the Rules Supplementary to Part-I Extraordinary Issue of the
Andhra Pradesh. Gazette
No.29, dt.20-04-2005, and as subsequently amended form time to time.
amendment shall be deemed to have come into force on and from 1.5.2009.
In the said rules:
- in rule 14, in
sub-rule (2) clause (a) shall be omitted.
- in rule 17,
(i) In sub – rule (1), in the table for
Standard deductions for Works Contracts after SI.No.4 the following shall be
inserted, in the columns (1), (2) and (3) respectively;
Design, fabrication and installation of centralized
Air-conditioning plant, Air Handling units, Refrigeration plants and any
other Heating, Ventilating and Air Conditioning systems.
sub-rule (2), after clause (1) the following clause shall be added namely;
“(j) Where tax is collectable at
source as per sub-section (3-A) of section 22 of the Act, in case of a
contractor who have opted for payment of tax by way of composition, tax @4% on
the total value of the contract shall be collected and remitted by the
contractee within fifteen days from the date of each payment made to the
in sub-rule (3), in clause ©, the words “and when the VAT dealer opts to
withdraw from composition, he shall notify the prescribed authority of Form VAT
250A” shall be omitted.
the existing clause
(c) shall be omitted.
for clause (d)
the following shall be substituted namely;
“(d) The VAT dealer shall have to
pay tax by way of composition at the rate of four percent (4%) on twenty five
percent (25%) of the total consideration received or receivable towards cost of
land as well as construction or the market value fixed for the purposes of
stamp duty, whichever is higher and the balance seventy five percent (75%) of
the total consideration received or receivable shall be allowed as deduction
for the purpose of computation of taxable turnover;”.
- in rule 18 after sub-rule (2), the following shall be added
“(3) (a) Where tax is collectable
at source as per sub-section (3A) of section 22 of the Act, tax @4% on the
total value of the contract shall be collected and remitted by the contractee
within fifteen days from the date of each payment made to the contractor.
(b) Where tax, collected at source
as above, is in excess of the liability of the contractor, who have not opted
for payment of tax by way of composition, such amount of tax, collected in
excess of the liability shall be deemed to have been payable by the contractor
and shall be liable to be forfeited.”
- In rule 20 in sub-rule (2) after clause (p),
the following shall be added, namely;
“(q) Furnace Oil, LSHS and other similar fuels, used in the furnaces
and boilers of the factories or manufacturing or processing units”
- In rule 23,
sub-rule (9) shall be
after sub-rule (11), the following shall be added, namely;
“(12.) All the
returns prescribed under sub-rules (1) to (8) and (10) of this Rule may also be
filed electronically through electronic filing system to be created for the
Department of the State and Central government shall submit a return in Form
VAT 230 with all the information, required therein, for each month. The return for each month shall reach the
assessing authority of the area, in which the principal place of business is
located, on or before 20th day of the succeeding month. The return shall be submitted by the officer
of the Department, duly authorized in this behalf by the Head of the
Department, concerned. Along with the
return, he shall also pay the tax due, if any, as per the return, through
cheque, demand draft, pay order or Government treasury challan.”
- In rule 34, in sub-rule (2),-
clause (c ), the following shall be substituted, namely;
“(c) Every dealer,
being the principal and claiming exemption on his turnover under clause (b) of
sub-section (10) of section 4 shall be in possession, for every tax period, a
declaration in form 522C obtained from the registered dealer who, on his behalf
as an Agent, sold the taxable goods relating to such turnover and such selling
agent shall issue the declaration to his principal within ten days from the end
of the month in which such goods were sold.”
Clause (d), the following shall be substituted, namely;
“(d) Every dealer,
being the principal and claiming deduction of input tax on goods, purchased by
any other registered dealer on his behalf as a buying Agent, shall be in
possession, for every tax period, a declaration in Form 522D, duly obtained
from such buying agent, together with the tax invoices in original, relating to
such purchases, and such buying agent shall issue the declaration and furnish
the tax invoices to his principal with ten days from the end of the month in
which such goods were purchased.
- In rule 35,
in sub – rule (5) for the words, “clauses (b) and (c) of section8”, the
words “clause (b) of section 8” shall be substituted.
sub-rule (12), the following shall be added, namely;
“(13) The Claim
for refund under sub-section (9) of Section 38 of the Act shall be made in Form
510B, along with the proof of payment of tax in original, within 45 days form
the end of the month during which the tax was paid, to the Commissioner or to
any other officer, authorized by the Commissioner. The refund in such cases shall be made within
a period of 90 days from the date of claim.”
- In rule 40, after sub-rule (3), the
following shall be added, namely:-
application in Form APP404 shall be accompanied by the proof of payment of tax
as specified in sub section (2) of Section 33”.
- In rule 44, in sub-rule (1) for clause
(d), the following shall be substituted namely:-
shall be accompanied by satisfactory proof of payment of the amounts, as
specified in the first, second and third provisos, as the case may be, under
section 33 of the Act.”
- In rule 59, in the table under sub-rule (1),
(a) against Serial Number 4, after item (VI) the following shall
be inserted in the existing columns (1) (2) and (3) respectively, namely:-
(vii) Proceedings to be issued in consequence to the
orders, passed by different Appellate and Revision Authorities under Sections
31,32,33,34 and 35 of the APVAT Act.
Assistant Commissioner, Commercial Tax Officer or the
Deputy Commercial Tax officer, as the case may be, having territorial
jurisdiction over the dealer, irrespective of the fact whether the original
order under appeal or revision has been passed by him or not.
37 and Rules 43 and 49.
(b) after Serial Number 18, the following shall be added;
The Authority to whom the transfer of business as an on
going concern should be notified.
Assistant Commissioner or Commercial Tax Officer, as the
case may be, having territorial jurisdiction over the dealer, who is
transferring the business.
- In Rule 67 :
(a) for the existing Illustration
on sub-rule (3), the following shall be substituted, namely,
CDL Industries was granted tax holiday for a period of 7
for an amount of Rs.65, 22,000. As on
, the dealer has
availed an amount of Rs.45, 10,000.
period originally availed is 5 (five) years, 5(five) months and 21 days. The period of availment prior to
, when worked out
on doubling the same, is 10(ten) years (11) months and 12 days. Deduct this period form total period of 14
(fourteen) years, as availed to the Units under Deferment Scheme
originally. The balance period to be
is 36 months and 18 days. As per the
above sub-rule (1) of this Rule, the dealer now is eligible to avail Tax
Deferment for the balance amount of Rs.20,12,000/- for a period of 36 months
and 18 days i.e. 01-04-2005 to 18-04-2008.
amount of deferment, availed for each year, shall be paid after the end of the
period of availment to the dealer after the conversion form Tax holiday Scheme
to Deferment Scheme.
The Calculation is as follows:
1. Actual period of availment under
2. Period left as on
3. Period left : 1 Year 6 months 9 days
4. Period doubled as per rule : 3 Years and 18 days
5. Period up to
which the unit is
Eligible for incentive : 18-4-2008
6. The Month & year in which the Tax
Availed in the
year 2005-2006 is payable : May 2008
month & Year in which the Tax
availed in subsequent
payable : May 2009 and so on.
(b) after sub-rule (4) the
following shall be added namely:
“(5) The amount
availed in the first year, in which the unit is converted from Tax holiday Scheme
to Deferment Scheme, shall be paid in the month succeeding the month in which
the period for which the Unit is eligible for availment of the incentives is
completed and the amount availed in the second year, shall be paid in the year,
subsequent to the year in which the amount, availed in the first year is paid
or payable and son on.’
12. In the Forms
appended to the Rules:
(a) for the existing Form VAT 213, Form VAT 230, Form VAT 305A and Form VAT 305, the New Forms appended to this notification, shall be substituted, in their place and
(b) the new Form 510 B and 522C, 522D and 526, appended to this notification, shall be inserted after forms 510A and 522B and 525 respectively.
PRINCIPAL SECRETARY TO GOVERNMENT.
/ TRUE COPY/ /