APVAT ACT 2005 PDF

Actually we get the registration in July, and we started Sale in the month of Oct, mid. Now the issue is we are collection tax for last year i. But the Commercial tax officer raised the issue we are not suppose to collect the tax We are thinking we paid what ever collected from the customer and set off credit from the material what ever purchase for the business.

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About Us Contact Us. Andhra Pradesh Vat Act, Search Here. Short Title and commencement. Constitution of Appellate Tribunal. Appointment of Officers. Charge to tax. Act not to apply. Tax on packing material. Zero-rated sales. No input tax credit for Schedule VI goods. Turnover tax. Calculation of tax payable. Input Tax Credit. Tax Invoices. Power of State Government to Grant refund of Tax.

Burden of proof and liability of the dealer. Registration of dealers. Cancellation of Registration. Payment and Recovery of Tax. Due date for payment of tax. Liabilities of Executor, Administrator, Legal Representative.

Tax as an arrear of land revenue. Preferential claim to assets. Transfer to defraud revenue void. Powers of Deputy Commissioner for revenue recovery. Recovery of tax from third parties. Recovery of tax when business is transferred. Appeals and Revision.

Appeal to Appellate Authority. Appeal to Appellate Tribunal. Revision by High Court. Appeal to High Court. Petitions, Applications to the High Court to be heard by a bench of not less than two Judges.

Limitation in respect of certain assessments or re-assessments. Refund of tax. Interest on over payments and late refunds. Issue of Bills Records. Access and Seizure of goods, books, records and computers. Fair Market Value. Establishment of Check-Posts.

Transit Passes. Penalty for failure to register. Penalty for failure to file a return. Penalty for failure to pay tax when due. Penalty for assessments issued for failure to file a return. Penalty for failure to declare tax due.

Penalty for failure to issue a tax invoice and for the use of false tax invoices. Penalty for failure to maintain records. Penalty for unauthorized collection of tax. Prosecution for offence. Offences of obstructing an authority. Offences by companies. Compounding of offences. Court for prosecution. Power to summon witnesses and production of documents. Power to get information. Bar of Jurisdiction. Appearance before any authority. Clarification and Advance Rulings.

Ongoing contracts. Tax Deferment. Protection of Acts done in good faith. Submission of returns by banks. Provision in the case defective or irregular proceedings. Rounding off of turnover. Rounding off of tax etc. Powers of Subordinate officers may be exercised by higher authorities.

Power to remove difficulties. Instructions to subordinate officers. Power to make Rules. Power to amend schedules. Repeal of Ordinance 1 of

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Andhra Pradesh Vat Act,2005

As and from 1st April, a new tax system called Value Added Tax will come into force throughout India. It will replace totally the existing sales tax system whereunder tax was levied and collected at every stage of sale or purchase of goods or at specified points. There were different rates as many as 16 for different commodities. In addition several goods, transactions, individuals and classes of persons were exempted from the levy and collection of tax. There were tax holidays, loans and deferments of tax. In the course of time it has become too cumbersome.

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AP VAT ACT [SECTION 4]

About Us Contact Us. Andhra Pradesh Vat Act, Search Here. Short Title and commencement. Constitution of Appellate Tribunal. Appointment of Officers. Charge to tax.

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SECTION 4 (9) OF AP VAT ACT 2005, Value Added Tax - VAT-CST

Sir, Please explain below things for your kindness. Still Sales tax continuing? How to calculate the service tax in construction and Manufacturing companies. How to file the service tax online. Regards Guru Naidu. Your email address will not be published. Post Comment.

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Andhra Pradesh Value Added Tax Act, 2005

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