Download Andhra Pradesh Vat Form Vat 204

Download Andhra Pradesh Vat Form Vat 204: Unilateral Assessment for Failure to File a Vat Return under Apvat Act

As per Andhra Pradesh VAT rule 25(1) Where a VAT dealer fails to file a VAT return as prescribed under Section 20, the authority prescribed shall assess unilaterally the tax payable.  The authority prescribed shall serve upon the VAT dealer a notice of the tax assessed and the penalty due on form VAT 204.  The VAT dealer shall pay the sum within the time and the manner speci­fied on the form or shall file the return outstanding.  If the return is filed the unilateral assessment shall be withdrawn, without prejudice to the penalty under sub-section (3) of Section 50 and interest due for late payment.

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