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VAT Rules - Telangana
 

 
     
                                   
RULES
 
 

TELANGANA VALUE ADDED TAX RULES, 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.)

  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
 

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