ANDHARA PRADESH VALUE ADDED TAX RULES,2005
5. Time to apply for registration
6. Effective date of registration
7. Belated application for registration
11. Suo‑motu
registration and refusal to register
12. Certificate of registration
13. Changes in registration details
14. Procedure for cancellation of VAT
registration
15. Procedure for cancellation of TOT
registration
DETERMINATION OF TAXABLE TURNOVER AND CALCULATION OF TAX
PAYABLE
16. Determination of taxable turnover
17. Treatment of works contracts
19. Calculation of VAT payable
21. Calculation of turnover tax payable (TOT)
22. Calculation of VAT payable
on sales of goods predominantly to non‑VAT dealers and consumers
RETURNS, PAYMENTS & ASSESSMENTS
TAX INVOICES,
CREDIT AND DEBIT NOTES
28. Credit Notes and Debit Notes
29. Records to be maintained by VAT dealer
30. Records to be maintained by 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
36. Conditions for transfer of a business
CREDIT FOR TAX PAID ON STOCK ON HAND AT THE COMMENCEMENT
OF THE ACT
37. Conditions for the relief of sales tax at
the commencement of the Act
39. Application for stay of collection of tax
disputed
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
52. Search as per the procedure prescribed in
Cr.P.C. 1973
53. Seizure and confiscation of goods
MOVEMENT OF GOODS/ VEHICLES AND CHECK-POSTS
54.
Movement of goods in goods vehicles
55.
Procedures and powers of officers at
check- posts
56.
Procedures and powers of officers at
check- places
57.
Transit movement
60.
Power to require production of
document and obtain information
61.
information to be treated as
confidential
62.
Nomination of responsible person
63.
Mode of service of orders and notices
64.
Conditions regarding enrolment,
suspension and cancellation of enrolment of Sales Tax Practitioners
65.
Procedure for filing, disposal etc,
authority for clarifications and advance ruling
66.
Treatment of tax incentive cases