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 If the return is filed the unilateral assessment shall be withdrawn, without prejudice to the penalty under sub-section (3) of Section 50 and interest due for late payment.