Welcome Guest VAT Act - Andhra Pradesh     STATE HOME       SELECT ANOTHER STATES                                     ACT RULES SCHEDULES FORMS CIRCULARS NOTIFICATIONS PRESS FINANCE ACT ARTICLES QUERIES E-FILING                             ANDHRA PRADESH VALUE ADDED TAX ACT, 2005   Section| Section Heading   Chapter I  - PRELIMINARY   1 Short title, extent and commencement   2 Definitions   Chapter II - APPELLATE TRIBUNAL AND APPOINTMENT OF OFFICERS   3 Appellate Tribunal   3A Appointment of Officers   Chapter III - INCIDENCE, LEVY AND CALCULATION OF TAX 4 Charge to tax   5 Act not to apply to sales or purchases outside the State, in the course of import or export, etc   6 Tax on packing material   7 Exemptions   7A Exemption of Tax on sale of goods for certain purposes to an unit located in any Special Economic Zone   8 Zero-rated sales   9 Input tax credit for dealers in Schedule VI   10 Turnover tax   11 Calculation of tax payable   12 VAT payable   13 Credit for input tax   14 Tax Invoices   15 Power of State Government to Grant refund of tax   16 Burden of proof   Chapter IV - REGISTRATION    17 Registration of dealers 18 Tax payer Identification Number and General Registration Number 19 Cancellation & Amendment of Registration Chapter V - PROCEDURE AND ADMINISTRATION OF TAX Returns and Assessments 20 Returns & self-assessments 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 25 Tax as an arrear of land revenue 26 Preferential claim to assets 27 Transfer to defraud revenue void and Provisional Attachment of Property 28 Powers of Deputy Commissioner for revenue recovery Act 29 Recovery of tax from third parties 30 Recovery of tax where business is transferred Appeals and Revisions 31 Appeal to Appellate Authority 32 Revision by Commissioner & Other Prescribed Authorities 33 Appeal to Appellate Tribunal 34 Revision by High Court 35 Appeal to High Court 36 Petitions, Applications to be heard by a bench 37 Limitation in respect of certain assessments or re-assessments ordered Refund of tax 38 Refund of tax 39 Interest on overpayments and late refunds 40 Power to adjust / withhold refunds CHAPTER VI - RECORDS AND INVESTIGATION POWERS 41 Issue of Bills 42 Records 43 Access & 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 Pass 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 assessment issued for failure to file a return 53 Penalty for failure to declare tax due 54 Penalty for failure to use or misuse of TIN & GRN 55 Penalty for issue of tax invoice and for the use of false tax invoices. 56 Penalty for failure to maintain records. 57 Penalty for unauthorized/ excess collection of tax. 58 Prosecutions for Offences 59 Offences of obstructing the 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 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 of turnover 74 Rounding off of tax etc 75 Powers of subordinate officer to 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 - REPEAL 80 Repeal AP Act VI of 1957 81 Repeal of Ordinance I of 2005

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