section 18
Tax payer Identification Number and General Registration Number
The Andhra Pradesh Value Added Sales Tax Act, 2003Tax200387 sections5 chapters
Chapter III REGISTRATION
Statutory text
- (1) The authority prescribed shall issue a registration identification number known as:-
- (a) Taxpayer Identification Number
- (TIN) to a dealer registered as VAT dealer;
- (b) General Registration Number
- (GRN) to a dealer registered as TOT dealer.
- (2) Every VAT dealer or TOT dealer who is allotted a Taxpayer Identification Number
- (TIN) or General Registration Number
- (GRN) shall indicate such number on all returns, forms, tax invoices or any other documents used for the purposes of this Act.
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