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AP Value Added Tax Rules – 2005
index Pg.No. RULE CHAPTER – I 79 PRELIMINARY 1 Short Title 79 2. Commencement 79 3. Definitions 79 CHAPTER – II 80-94 REGISTRATION 4. Procedure for Registration 80 5. Time to apply for Registration 80 6. Effective date of Registration 84 7. Belated applications for Registration 87 8. Voluntary Registration 89 9. Start up business 89 10. Issue of Certificates 90 11. Suo-motu registration and refusal to register 91 12. Certificate of VAT registration 91 13. Changes in registration details 91 14. Procedure for cancellation of VAT registration 92 15. Procedure for cancellation of TOT registration 94 CHAPTER – III 95-120 DETERMINATION OF TAXABLE turnover AND CALCULATION OF TAX PAYABLE 16. Determination of Taxable turnover 95 17. Treatment of works contracts 96 18. Tax deduction at source 102 19. Calculation of VAT Payable 103 20. Input tax credit 104 21. Calculation of Turnover Tax payable 120 22. Calculation of VAT payable on sales of goods 120 predominantly to non-VAT dealers and consumers CHAPTER – IV 121-125 RETURNS, PAYMENTS & ASSESSMENTS 23. Tax Returns 121 24. Tax Payments 122 25. Assessments 123 CHAPTER – V 126-129 TAX INVOICES, CREDIT AND DEBIT NOTES 26. Invoices 126 27. Tax Invoices 126 28. Credit Notes and Debit Notes 127 CHAPTER – VI 130-135 MAINTENANCE OF BOOKS OF ACCOUNTS 29. Records to be maintained by VAT dealer 130 30. Records to be maintained by TOT dealer 131 31. Records to be maintained by a dealer executing works contract 132 32. Records to be maintained by Cold Storage plants 133 33. Records to be maintained by Clearing/Forwarding Agents 133 34. Records to be maintained by Agents acting on behalf of principals 134 CHAPTER – VII 136-138 REFUNDS 35. Procedure for Refunds 136 CHAPTER – VIII 139 TRANSFER OF A BUSINESS 36. Conditions for Transfer of a Business 139 CHAPTER – IX 140-141 CREDIT FOR TAX PAID ON STOCK ON HAND AT THE COMMENCEMENT OF THE ACT 37. Conditions for the Relief of Sales Tax at the Commencement of the Act 140 CHAPTER – X 142-146 APPEALS AND REVISIONS 38 Procedure for Appeals 142 39 Application for Stay of collection of disputed tax 143 40 Application for Stay when appeal is filed before the Appellate Tribunal 143 41 Communication of Appellate or Revisional orders 143 42 Appellate or Revisional Authority may enhance tax payable by a dealer 143 43 Orders of Appellate or Revising authority shall be given effect to 144 44 Appeal to the Sales Tax Appellate Tribunal – Procedure 144 45 Time limit to file Revision Petition to the High Court 144 46 Revision to the High Court – Procedure 145 47 Appeal to the High Court – Procedure 145 48 Review by High Court – Procedure 145 49 Orders of the Appellate Tribunal or High Court shall be given effect to 145 50 Powers of Revision under Section 32 may be exercised by higher authorities 145 51 Authorities who may exercise powers of revision under Section 32 146 CHAPTER – XI 147-150 SEARCH, SEIZURE, CONFISCATION AND ACQUISITION 52 Search as per the procedure prescribed in Cr.P.C. 1973. 147 53 Seizure and confiscation of goods 147 54 Acquisition of goods 150 CHAPTER –XII 151-156 MOVEMENT OF GOODS/GOODS VEHICLES & CHECK-POSTS 55 Movement of Goods in Goods Vehicles 151 56 Procedures and Powers of officers at Check-posts 152 57 Procedures and powers of officers at other places 155 58 Transit Movement 155 CHAPTER – XIII 157-169 MISCELLANEOUS 59 Authority Prescribed 157 60 Correction of errors 162 61 Power to require Production of Documents and obtain information 162 62 Information to be treated as confidential 162 63 Nomination of responsible person 164 64 Mode of service of orders and notices 164 65 Conditions regarding enrolment, suspension and 165 cancellation of enrolment of Sales Tax Practitioner 66 Procedure for filing, disposal etc authority for clarification and Advance Ruling 167 67 Treatment of Tax incentive cases 169 notifications by government revenue department [ ct.ii ] framing of value added tax rules of the andhra Pradesh value added tax act, 2005 (act No.5 of 2005) [G.O. Ms.No.394, Revenue (CT.II), CHAPTER - I In exercise of the powers conferred by Section 78 of the Andhra Pradesh Value Added Tax Act, 2005, the Governor of Andhra Pradesh hereby makes the following rules: - RULES 1. These rules may be called the Andhra Pradesh Value Added Tax Rules, 2005. 2. i) Rules 1,2,(i),3,4,5,6,8,9,10 and 11 will come in to force with effect on and from the 31st January, 2005 and; ii) The remaining Rules shall come into force with effect from 3. Definitions. In these rules, unless the context otherwise requires: (a) ‘authority prescribed’ means the authority specified in Rule 59; (b) ‘Assistant Commercial Tax Officer’ means any person appointed by the Deputy Commissioner by name or by virtue of his office to exercise the powers of an Assistant Commercial Tax Officer; (c) ‘capital goods’ for the purpose of cancellation of registration shall mean, any plant and machinery including computer systems for the purpose of Rule 14 of these rules; (d) ‘calendar quarter’ means a period of three months ending on the 31st March, 30th June, 30th September and the 31st December; (e) ‘exempted transaction’ shall mean the transfer of goods outside the State by any VAT dealer otherwise than by way of sale; (f) ‘Form’ means a form appended to these rules.; (g) ‘Government Treasury’ means a treasury or sub-treasury of the State Government and includes any branch of any bank notified by the Government from time to time; (h) ‘Section’ means a section of the Andhra Pradesh Value Added Tax Act 2005. (i) ‘tax fraction’ means the fraction calculated in accordance with the formula; r . r + 100 where ‘r’ is the rate of tax applicable to the taxable sale. (j) ‘the Act’ means the Andhra Pradesh Value Added Tax Act 2005. CHAPTER - II REGISTRATION 4. Procedure for Registration 1) Every dealer liable or who opts to be registered under sub-sections (2) to (6) of Section 17, shall submit an application for VAT registration in form VAT 100 to the authority prescribed. 2) Every dealer not registered or not liable to be registered for VAT but liable to be registered under sub-section (7) of Section 17, shall submit an application for TOT registration in form TOT 001 to the authority prescribed. 3) Every dealer registered under the Andhra Pradesh General Sales Tax Act, 1957 whose taxable turnover exceeds rupees five lakhs for the period from 1st day of January 2004 to 31st day of December 2004, who is neither required to be registered for VAT nor opted to be registered for VAT shall be deemed to be registered under sub-section (8) of Section 17. 4) Every dealer who is allotted a Taxpayer Identification Number (TIN) under Rule 28 of Andhra Pradesh General Sales Tax Rules 1957 as on 5) Where a dealer has more than one place of business within the State, he shall make a single application in respect of all such places specifying therein, one of such places as place of business for the purpose of registration and submit it to the authority prescribed. 6) Every dealer required to be registered under clause(c) of sub-section (5) of section 17 shall authorize in writing on Form VAT 129 a person residing in the State who shall be responsible for all the legal obligations of the dealer under the Act. 5. Time to apply for Registration 1) (a) Every dealer who is required to register under sub-section (2) of Section 17, shall apply for registration not later than fifteen days but not earlier than forty five days prior to the anticipated date of the first taxable sale. (b) Every dealer who is required to register under sub-section (3) of Section 17 shall make an application by the 15th of the month subsequent to the month in which the liability to register for VAT arose. (c) i) Every dealer who is required to register under sub-section (7) of Section 17 shall make an application for registration fifteen days prior to commencement of business, where his taxable turnover is estimated to exceed rupees five lakhs in the next twelve consecutive months. ii) In the case of a dealer who is required to register under sub-section (7) of Section 17 when his taxable turnover for the preceding twelve months exceeded rupees five lakhs, the dealer shall make an application by the fifteenth of the month subsequent to the month in which the taxable turnover exceeded rupees five lakhs. 2) Every dealer who is required to register under sub-section (5) of Section 17 shall apply for registration fifteen days prior to the anticipated date of first taxable sale but not earlier than forty five days prior to the anticipated date of first taxable sale unless an application is made under sub rule (4). 3) Any dealer effecting sales of goods liable to tax under this Act may apply to register under clause (a) of sub-section (6) of Section 17 and such registration shall be subject to the conditions prescribed in rule 8. 4) Any dealer intending to effect sales of goods liable to tax under the Act may apply to register under clause (b) of sub-section (6) of Section 17 and such registration shall be subject to the conditions prescribed in Rule 9. ILLUSTRATION OF TIME TO APPLY FOR REGISTRATION IS GIVEN BELOW:
1 17(2) 5(1)(a) New dealer Apply not later than - Expected date of commencing 15 days but not taxable sale is business earlier than 45 20.7.2005 days prior to the Time to apply for anticipated date VAT registration is of first taxable sale between 5.6.2005 and 5.7.2005 2 17(3) 5(1)(b) Running business Apply by the 15th Liability to register (A TOT dealer of the month for VAT arose on or unregistered subsequent to the 31.8.2005. dealer) month in which the - Time to apply for obligation / liability VAT registration to register for is on or before VAT arose. 15.09.2005. - Review the taxable turnover for the preceding 3 months at the end of each month 3 17(4) 4(4) Dealers No need to apply - Deemed registration registered for fresh VAT for VAT for those under APGST registration dealers who are Act and allotted TINs. allotted TIN. 4 17(5) 5(2) Dealers liable Apply for registration - Expected date of for VAT not later than 15 days transaction / registration but not earlier than 45 first taxable sale irrespective days prior to making 20.8.2005 of taxable sales or transactions - Time to apply is turnover requiring VAT between 5.7.2005 registration and 5.8.2005 5 17(6)(a) 5(3) Existing Since it is a voluntary - business registration, dealers effecting can apply when they taxable sales require VAT & having no registration. liability to register for VAT but opting to register for VAT. 6 17(6)(b) 5(4) New business No time limit. A dealer setting up a intending to factory and anticipating effect taxable first taxable sale after, sales (start up say, 20 months can business) and apply any time. applying for VAT registration. 7 17(7) 5(1) New business Apply for TOT - Expected date of (c)(i) who has a registration 15 commencement reason to days prior to of business: believe that commencement 20.8.2005 his taxable of business. - Time to apply for turnover in a TOT registration is period of next on or before twelve months 05.08.2005. will exceed Rs.5,00,000 and has no obligation for VAT registration 8 17(7) 5(1) Existing When taxable - Taxable turnover for (c)(ii) business which turnover for the preceding 12 is neither preceding 12 months months exceeded registered exceeded Rs.5,00,000 Rs.5,00,000 on for VAT nor apply by 15th of the 31.7.2005 for TOT month subsequent to - Time to apply for the month in which TOT registration is the taxable turnover 15.8.2005. exceeded Rs.5 lakhs - Review the taxable turnover for the preceding 12 months at the end of each month. 9 17(8) 4(3) Dealers No need to apply - Deemed registration registered for fresh TOT for TOT under APGST registration. Act 1957 and had taxable turnover exceeding Rs.5,00,000 but below Rs.40,00,000 for the |
