Vidhi Codex

Andhra Pradesh Value Added Sales Tax Act, 2003

The Andhra Pradesh Value Added Sales Tax Act, 2003

Tax200387 sections5 chapters

This law establishes the rules for collecting and managing tax on goods sold in Andhra Pradesh, specifically focusing on a Value Added System. It creates a legal definition for who is a dealer, covering businesses involved in trading, manufacturing, restaurants, or supplying services. By defining various stakeholders like assessing authorities and casual traders, the Act ensures that everyone who buys or sells goods contributes their share to government revenue through a structured framework for assessment and appeals.

Start reading →Read full ActSections

Chapter I PRELIMINARY →

  1. 1Short title, extent and commencement
  2. 2Definitions
  3. 3Appellate Tribunal

Chapter II INCIDENCE, LEVY AND CALCULATION OF TAX →

  1. 4Charge to Tax
  2. 5Act not to apply to sales or purchases outside the State, in the course of import or export, etc
  3. 6Tax on packing material
  4. 7Exemptions
  5. 8Zero rated sales
  6. 9Goods in Scheduled VI
  7. 10Turnover Tax
  8. 11Calculation of Tax payable
  9. 12VAT payable
  10. 13Credit for input tax
  11. 14Tax invoices
  12. 15Power of State Government to grant refund of tax
  13. 16Burden of Proof

Chapter III REGISTRATION →

  1. 17Registration of Dealers
  2. 18Tax payer Identification Number and General Registration Number
  3. 19Cancellation and Amendment of Registration

Chapter IV PROCEDURE AND ADMINISTRATION OF TAX →

  1. 20Returns and Self assessments
  2. 21Assessments
  3. 22Due date for Payment of Tax
  4. 23Liability of executor administrator legal representatives
  5. 24Liability of partnership firms
  6. 25Tax as on arrear of land revenue
  7. 26Preferential claims to assets
  8. 27Transfers to defraud revenue void and provisional attachment of Property
  9. 28Powers of Deputy Commissioner under Revenue Recovery Act, Act 2 of 1864
  10. 29Recovery of tax from third parties
  11. 30Recovery of tax when business transferred
  12. 31Appeal to Appellate authority
  13. 32Revision by CCT & other prescribed authorities
  14. 33Appeal to the Appellate Tribunal
  15. 34Revision by High Court
  16. 35Appeal to High Court
  17. 36Petitions, applications to be heard by a Bench of not less than two Judges
  18. 37Limitation in respect of certain assessments or re-assessments ordered
  19. 38Refund of Tax
  20. 39Interest on Overpayments and late refunds
  21. 40Power to adjust, withhold refunds
  22. 41Records
  23. 42Access & seizure of goods, books, records and computers
  24. 43Power to summon witnesses and production of documents
  25. 44Issue of Bills
  26. 45Provided that every VAT dealer or TOT dealer or any other dealer shall issue a sale bill in the proforma prescribed, irrespective of the amount of sale, when demanded by the buyer.
  27. 46Power to get information
  28. 47Appearance before any authority in proceedings
  29. 48Bar of Jurisdiction
  30. 49Act or any rules made thereunder, or in respect of any other matter falling within its scope.
  31. 50Explanation: For the purpose of this section, the explanation 'said officer' means the officer-in-charge of the check-post or barrier or the officer empowered under sub-section (2).
  32. 51Provided that before taking action for the confiscation of goods under this sub-section the officer shall give the person affected an opportunity of being heard.
  33. 52Possession and submission of certain records by owners etc. of goods vehicles
  34. 53Offences related to registration
  35. 54Offences relating to Tax invoices, credit notes, and debit notes
  36. 55Offences of failure to file a return
  37. 56Offences of failure to Comply with recovery provision
  38. 57Offences of failure to maintain proper records
  39. 58Offences of failure to provide reasonable assistance
  40. 59Offences of failure to comply with Sec.46 notice
  41. 60Offences of unauthorized collection of tax
  42. 61Offences of improper use of Taxpayer Identification Number
  43. 62Offences of making false or misleading statements
  44. 63Offences of obstructing the authority prescribed
  45. 64Offences by Companies
  46. 65Compounding of offences
  47. 66Penalty for failure to register
  48. 67Penalty for failure to file a return
  49. 68Provided that before levying such penalty the authority prescribed shall give the dealer a reasonable opportunity of being heard.
  50. 69Penalty for failure to use or misuse of TIN and GRN
  51. 70Penalty for failure to declare Tax Due
  52. 71Penalty for assessment issued for failure to file a return
  53. 72Penalty for issue of tax invoice and for the use of false tax invoices
  54. 73Penalty for unauthorized excess collection of tax
  55. 74Penalty for failure to maintain records
  56. 75Provided that before imposing such penalty the authority shall give the dealer a reasonable opportunity of being heard.
  57. 76Penalty for abetters
  58. 77Cognizance of offences

Chapter V GENERAL PROVISIONS →

  1. 78Protection of acts done in good faith
  2. 79Submission of returns by Banks
  3. 80Provision in the case of defective or irregular proceedings
  4. 81Rounding off of turnover
  5. 82Rounding off of tax etc
  6. 83Appointment of officers
  7. 84Powers of subordinate officers may be exercised by higher authorities
  8. 85Power to remove difficulties
  9. 86Instructions to subordinate Officers
  10. 87Provided that no such orders, instructions or directions shall be such as to interfere with the discretion of any appellate authority in exercise of its appellate functions.

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