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TELANGANA VALUE ADDED TAX ACT, 2005
(By Andhra Pradesh Reorganisation Act, 2014 Andhra Pradesh VAT Legislation applies to the state of Telangana. The Government of Telangana from time to time issues Notification amending the Legislation. Such amendments are incorporated to Rules/Act/ Schedules.)
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Section|| |
Section
Heading |
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Chapter
I - PRELIMINARY |
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1
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Short
title, extent and commencement
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2 |
Definitions
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Chapter
II - APPELLATE
TRIBUNAL AND APPOINTMENT OF OFFICERS |
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3 |
Appellate
Tribunal
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3A |
Appointment
of Officers
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Chapter
III - INCIDENCE,
LEVY AND CALCULATION OF TAX |
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4 |
Charge
to tax |
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5 |
Act
not to apply to sales or purchases outside the State,
in the course of import or export, etc |
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6 |
Tax
on packing material |
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7 |
Exemptions |
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7A |
Exemption
of Tax on sale of goods for certain purposes to an unit
located in any Special Economic Zone |
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8 |
Zero-rated
sales |
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9 |
Input
tax credit for dealers in Schedule VI |
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10 |
Turnover
tax |
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11 |
Calculation
of tax payable |
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12 |
VAT
payable |
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13 |
Credit
for input tax |
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14 |
Tax
Invoices |
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15 |
Power
of State Government to Grant refund of tax
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16 |
Burden
of proof |
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Chapter
IV - REGISTRATION |
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17 |
Registration
of dealers |
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18 |
Tax
payer Identification Number and General Registration
Number |
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19 |
Cancellation
& Amendment of Registration |
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Chapter
V - PROCEDURE
AND ADMINISTRATION OF TAX |
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Returns
and Assessments |
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20 |
Returns
& self-assessments |
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21 |
Assessments |
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Payment
and Recovery of Tax |
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22 |
Due
date for payment of tax |
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23 |
Liabilities
of Executor, Administrator, Legal Representative |
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24 |
Liability
of Partnership Firms |
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25 |
Tax
as an arrear of land revenue |
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26 |
Preferential
claim to assets |
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27 |
Transfer
to defraud revenue void and Provisional Attachment of
Property |
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28 |
Powers
of Deputy Commissioner for revenue recovery Act |
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29 |
Recovery
of tax from third parties |
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30 |
Recovery
of tax where business is transferred |
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Appeals
and Revisions |
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31 |
Appeal
to Appellate Authority |
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32 |
Revision
by Commissioner & Other Prescribed Authorities |
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33 |
Appeal
to Appellate Tribunal |
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34 |
Revision
by High Court |
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35 |
Appeal
to High Court |
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36 |
Petitions,
Applications to be heard by a bench |
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37 |
Limitation
in respect of certain assessments or re-assessments
ordered |
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Refund
of tax |
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38 |
Refund
of tax |
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39 |
Interest
on overpayments and late refunds |
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40 |
Power to adjust / withhold refunds |
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CHAPTER
VI - RECORDS AND INVESTIGATION
POWERS |
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41 |
Issue of Bills |
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42 |
Records |
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43 |
Access & seizure of goods, books, records and computers |
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44 |
Fair Market Value |
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CHAPTER
VII - ESTABLISHMENT
OF CHECK POSTS |
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45 |
Establishment
of check-posts |
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Power to inspect carrier's places. |
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47 |
Transit Pass |
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48 |
Possession and submission of certain records by owners
etc. of goods vehicles |
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CHAPTER
VIII - OFFENCES AND
PENALTIES |
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49 |
Penalty for failure to register. |
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50 |
Penalty for failure to file a return |
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51 |
Penalty for failure to pay tax when due |
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52 |
Penalty for assessment issued for failure to file a
return |
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53 |
Penalty
for failure to declare tax due |
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54 |
Penalty
for failure to use or misuse of TIN & GRN |
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55 |
Penalty for issue of tax invoice and for the use of false
tax invoices. |
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56 |
Penalty for failure to maintain records.
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57 |
Penalty
for unauthorized/ excess collection of tax. |
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58 |
Prosecutions
for Offences |
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59 |
Offences
of obstructing the authority |
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Offences
by Companies |
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61 |
Compounding
of offences. |
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62 |
Court
for prosecution |
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63 |
Power
to summon witnesses and production of documents |
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Power to get information |
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65 |
Bar of jurisdiction |
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66 |
Appearance
before authority |
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CHAPTER
IX - GENERAL PROVISIONS |
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67 |
Clarification
and Advance Rulings. |
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68 |
Ongoing
contracts |
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69 |
Tax
Deferment |
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70 |
Protection
of acts done in good faith. |
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71 |
Submission
of returns by banks. |
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72 |
Provision
in the case defective or irregular proceedings |
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73 |
Rounding
of turnover |
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74 |
Rounding
off of tax etc |
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75 |
Powers
of subordinate officer to be exercised by higher authorities |
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76 |
Power to remove difficulties |
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77 |
Instructions
to Subordinate Officers |
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78 |
Power to make rules |
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79 |
Power to Amend Schedules |
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CHAPTER X - REPEAL |
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80 |
Repeal
AP Act VI of 1957 |
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81 |
Repeal
of Ordinance I of 2005 |
VAT
Act - Telangana
