Category: Andhra Pradesh

Download Andhra Pradesh VAT FORM VAT 115: Claim for Credit of Sales Tax Paid On Goods in Stock at the Commencement of Value Added Tax under AP Value Added Tax Act

As per Andhra Pradesh VAT rule 37(2) (b)

The conditions for claiming sales tax credit shall be,-         

(a)     the dealer claiming credit must be registered for VAT on the date of commencement of the Act;        

(b)     the claim for credit shall be on Form VAT 115;        

(c)     where the goods in stock are listed in Schedule I or Schedule VI to the Act,  no sales tax credit shall be allowed;      

(d)     the sales tax credit allowed shall be subject to the conditions in Rule 20;

(e)     a VAT dealer claiming sales tax credit shall make an inventory of all goods on hand on the date of commencement of the Act on which a sales tax credit is claimed within a period of seven days of the commencement of the Act ; 

(f)      i)     where documentary evidence of sales tax charged is available, the sales tax charged shall be used as the basis for claiming the credit.  In case of goods specified in the Sixth  Schedule of  the Andhra Pradesh General Sales Tax  Act, 1957, the tax paid on the value of the goods shall be arrived by applying the tax fraction, even though tax was not shown separately;

ii)    where the documentary evidence specified in clause(i) is not available, the amount that can be claimed as credit shall be based on ninety percent (90%)  of purchase value. The tax component which can be claimed as a credit shall be calculated by the use of the tax fraction to this value;

iii)   where any tax was paid on any goods at the point of purchase by the dealer himself, such tax actually paid shall be  eligible for sales tax credit;

(g)     where the goods in stock are listed in sub rule (2) of Rule 20, no sales tax credit shall be allowed except as provided for under the provisions of that rule;       

(h)     a claim for sales tax  credit shall  be submitted to the authority prescribed within ten days from the date of commencement of the Act. The Deputy Commissioner may, having regard to the circumstances permit the VAT dealer to make the claim after the said ten days but not later than thirty days from the date of commencement of the Act.  The approval of the claim for sales tax credit shall be issued on Form VAT 116 not later than ninety days from the date of commencement of the Act ;   

(i)   the VAT dealer shall keep all documents relating to the claim for credit for a period of four years from the date of commencement of the Act  and shall provide such documents to the authority prescribed for audit if required;

Download Andhra Pradesh VAT FORM VAT 103: Notification of Rejection for Vat Registration under AP Value Added Tax Act

As per Andhra Pradesh VAT rule 11(2) Where the authority prescribed is not satisfied with the information furnished by the applicant and has reasons to believe that the applicant does not meet the requirements for registration as VAT dealer or TOT dealer he shall provide an opportunity specifying the reasons for refusal before passing any orders for refusal to issue registration. A notification under this rule shall be issued on Form VAT 103 or on Form TOT 017, as the case may be.

Download Andhra Pradesh VAT FORM TOT 017: Refusal of Registration for Turnover Tax under AP Value Added Tax Act

As per Andhra Pradesh VAT rule 11(2) Where the authority prescribed is not satisfied with the information furnished by the applicant and has reasons to believe that the applicant does not meet the requirements for registration as VAT dealer or TOT dealer he shall provide an opportunity specifying the reasons for refusal before passing any orders for refusal to issue registration. A notification under this rule shall be issued on Form VAT 103 or on Form TOT 017, as the case may be.   

Download Andhra Pradesh VAT FORM TOT 005: Suo Moto Registration for Turnover Tax under AP Value Added Tax Act

As per Andhra Pradesh VAT rule 11(1) The authority prescribed may register a dealer who, in the opinion of that authority, is liable to apply for registration as VAT dealer or a TOT dealer as the case may be, but has failed to do so.  The dealer shall be provided with an opportunity to state his case before registration is effected. A registration under this sub-rule shall be issued on Form VAT 111 or on Form TOT 005, as the case may be.

Download Andhra Pradesh VAT FORM APP 406: Application for Stay of Collection of Disputed Tax under AP Value Added Tax Act

As per Andhra Pradesh VAT rule [Under Section 31(2) & 33(6)] [See Rule 39(1)] Every application under clauses (a) or (b) of sub-section (3) of Section 31 or under sub-section (6) of Section 33 shall be on Form APP 406 and shall be verified in the manner specified therein.

As per Section 31(2)-The appeal shall be in such form, and verified in such manner, as may be prescribed and shall be accompanied by a fee which shall not be less than Rs.50/- (Rupees fifty only) but shall not exceed Rs.1000/- (Rupees one thousand only) as may be prescribed. 

As per Section 33 (6)-  (a) Where a VAT dealer or TOT dealer or any other dealer, objecting to an order passed or proceeding recorded by a Deputy Commissioner under Section 21 or 32 has preferred an appeal to the Appellate Tribunal, the Additional Commissioner, or the Joint Commissioner may, on an application filed by the dealer, subject to such terms and conditions, as he may think fit, order stay of collection of the tax under dispute pending disposal of the appeal by the Appellate Tribunal;

(b) The payment of tax and penalty, if any, due in accordance with the order of the first appellate authority or of the Deputy Commissioner under Section 21 or in revision under Section 32, in respect of which an appeal has been preferred under sub-section (1), shall not be stayed pending disposal of the appeal.

Download Andhra Pradesh VAT FORM VAT 523: Account To Be Maintained By Selling / Buying Agent On Behalf Of Non-Resident Principals under AP Value Added Tax Act

As per Andhra Pradesh VAT rule 34(3) Every person acting as an agent on behalf of non-resident principal shall issue tax invoices or invoices on behalf of the principal and shall maintain the records on Form 523 containing the details like name and address of the non-resident principal, registration number of non-resident principal in the State, name and quantity of the commodity purchased or sold, value of the goods sold or purchased, date of sale or purchase, particulars of transportation to his principal tax, invoice number issued or received etc.

Download Andhra Pradesh VAT FORM TOT 016 Refusal to Cancel TOT Registration under AP Value Added Tax Act

As per Andhra Pradesh VAT 15(4) the authority prescribed shall issue an order on form TOT 016 to a TOT dealer, when refusing to cancel the general registration number.

Download Andhra Pradesh VAT FORM APP 402: Revised Petition in the High Court Of Andhra Pradesh at Hyderabad (Appellate Side) Under AP Value Added Tax Act

As per Andhra Pradesh VAT rule [Under Section 34(1)] [Rule 46]

Every petition under sub-section (1) of Section 34 to the High Court shall be on Form APP 402 it shall be verified in the manner specified therein.

It shall be accompanied by a certified copy of the order of the Appellate Tribunal and where it is preferred by the dealer be accompanied by a fee of five hundred rupees.

Every petition under sub-section (1) of Section 34 to the High Court shall be on Form APP 402 it shall be verified in the manner specified therein. It shall be accompanied by a certified copy of the order of the Appellate Tribunal and where it is preferred by the dealer be accompanied by a fee of five hundred rupees.

As per section 34(1)-   Within ninety days from the date on which an order under sub-section (4) of Section 33 was communicated to him the VAT dealer or TOT dealer or any other dealer or the authority prescribed in this behalf may prefer a petition to the High Court against the order on the ground that the Appellate Tribunal has either decided erroneously, or failed to decide, any question of law:

Provided that the High Court may admit a petition preferred after the period of ninety days aforesaid if it is satisfied that the petitioner had sufficient cause for not preferring the petition within that period.

Download Andhra Pradesh VAT FORM APP 405: Review in the High Court Of Andhra Pradesh at Hyderabad under AP Value Added Tax Act

As per Andhra Pradesh VAT rule [ Under Section 35(4) ] [ See Rule 48 ] Every application for review under sub-section (7) of Section 34 or sub-section (4) of Section 35 to the High Court shall be on Form APP 404 or Form APP 405 respectively and shall be verified in the manner specified therein.

It shall be preferred within one year from the date of communication to the petitioner of the order sought to be reviewed, and where it is preferred by the dealer be accompanied by a fee of hundred rupees.

Download Andhra Pradesh VAT FORM APP 403: Memorandum of Appeal against Order in the High Court Of Andhra Pradesh at Hyderabad under AP Value Added Tax Act

As per Andhra Pradesh VAT rule[ Under Section 35 ] [ See Rule 47 ] Every appeal under Section 35 to the High Court shall be on Form APP 403 and shall be verified in the manner specified therein.  It shall be preferred within sixty days from the date on which the order was communicated and shall be accompanied by a certified copy of the order of the Commissioner of Commercial Taxes appealed against and a fee calculated at the rate of two percent of the disputed tax or penalty or any other amount subject to a minimum of five hundred rupees and maximum of two thousand rupees.