Mission | Products | Downloads | Editor's Page | Articles | Feedback | About us | Register

		Welcome Guest VAT Rules - 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 RULES, 2005   Rule | Rule Heading     Chapter I  - PRELIMINARY   1 Rules named   2 Commencement   3 Definitions   Chapter II - REGISTRATION 4 Procedure for Registration   5 Time to apply for Registration   6 Effective date of Registration   7 Belated applications for Registration   8 Voluntary Registration   9 Start up Business   10 Issue of Certificates   11 Suo-motu registration and refusal to register   12 Certificate of VAT Registration   13 Changes in registration details   14 Procedure for Cancellation of VAT Registration   15 Procedure for Cancellation of TOT Registration   Chapter III - DETERMINATION OF TAXABLE VALUE AND CALCULATION OF TAXABLE VALUE   16 Determination of Taxable turnover   17 Treatment of works contract   18 Tax deduction at source   19 Calculation of VAT Payable   20 Input tax credit Illuslations of Rule 20  01. VAT dealers following sub-rule( 3) of Rule 20: (only taxable sales) 02. VAT dealers following sub-rule( 4) of Rule 20: (Resellers of taxable goods and exempt goods) 03. VAT dealer following sub-rule( 5) of Rule 20: 04. VAT dealer following sub-rule( 6) of Rule 20: (Specific inputs to specific outputs) 05. VAT dealer following sub-rule (7 ) of Rule 20: (Manufacturing & selling taxable goods and exempt goods) 06. VAT dealer following sub-rule(8) of Rule 20: (Taxable goods & exempt transactions of taxable goods) 07. VAT dealer following sub-rule( 9) of Rule 20: (Taxable sales, sales of exempt goods and exempt transactions of taxable goods) 21 Calculation of Turnover Tax payable 22 Calculation of VAT payable on sales of goods predominantly to non-VAT dealers and consumers Chapter IV - RETURNS, PAYMENTS & ASSESSMENTS 23 Tax Returns 24 Tax Payments 25 Assessments Chapter V - TAX INVOICES, CREDIT AND DEBIT NOTES 26 Invoices 27 Tax Invoices 28 Credit and Debit Notes Chapter VI - MAINTENANCE OF BOOKS OF ACCOUNTS 29 Records to be maintained by VAT dealer 30 Records to be maintained by a TOT dealer 31 Records to be maintained by a dealer executing works contracts 32 Records to be maintained by cold storage plants 33 Records to be maintained by clearing / forwarding agents 34 Records to be maintained by agents acting on behalf of principals Chapter VII - REFUNDS 35 Procedure for Refunds Chapter VIII - TRANSFER OF A BUSINESS 36 Conditions for Transfer of a Business Chapter IX - CREDIT FOR TAX PAID ON STOCK ON HAND AT THE COMMENCEMENT OF THE ORDINANCE 37 Conditions for the Relief of Sales Tax at the Commencement of the Ordinance Chapter X - APPEALS AND REVISIONS 38 Procedure for Appeals 39 Application for Stay of collection of disputed tax 40 Application for Stay when appeal is filed before the Appellate Tribunal 41 Communication of Appellate or Revisional orders 42 Appellate or Revisional Authority may enhance tax payable by a dealer 43 Orders of Appellate or Revising authority shall be given effect to 44 Appeal to the Sales Tax Appellate Tribunal - Procedure 45 Time limit to file Revision Petition to the High Court 46 Revision to the High Court - Procedure 47 Appeal to the High Court - Procedure 48 Review by High Court - Procedure 49 Orders of the Appellate Tribunal or High Court shall be given effect to 50 Powers of Revision under Section 32 may be exercised by higher authorities 51 Authorities who may exercise powers of revision under Section 32 Chapter XI - SEARCH, SEIZURE, CONFISCATION AND ACQUISITION 52 Search as per the procedure prescribed in Cr.P.C. 1973 53 Seizure and confiscation of goods 54 Acquisition of goods Chapter XII - MOVEMENT OF GOODS/GOODS VEHICLES & CHECK-POSTS 55 Movement of Goods in Goods Vehicles 56 Procedures and Powers of officers at Check-posts 57 Procedures and powers of officers at other places 58 Transit Movement Chapter XIII - MISCELLANEOUS 59 Authority Prescribed 60 Correction of errors 61 Power to require Production of Documents and obtain information 62 Information to be treated as confidential 63 Nomination of responsible dealer 64 Mode of Service of orders and notices 65 Conditions regarding enrolment, suspension and cancellation of enrolment of Sales Tax Practitioners 66 Procedure for filing, disposal etc; authority for clarifications and advance ruling 67 Treatment of tax incentive cases

Privacy Policy|Disclaimer|Advertise|Sponsor

Copyright © 2001 Sriviven Software

Site Optimized for view with IE5+ 800 * 600