Vidhi Codex

The Andhra Pradesh Value Added Tax Act, 2005

The Andhra Pradesh Value Added Tax Act, 2005

Tax200583 sections10 chapters

This Act governs the levy and collection of value added tax on the supply of goods throughout the state. It defines various types of dealers, including traders, manufacturers, and even casual dealers or restaurants that sell consumables, clarifying who must pay the tax. By establishing clear rules for assessment and appeals, the law creates a systematic framework for the government to collect indirect taxes, replacing older indirect tax regimes to ensure fair revenue generation from commercial activities and consumer transactions.

Start reading →Read full ActSections

Chapter I PRELIMINARY →

  1. 1Short Title and commencement
  2. 2Government may, by notification, appoint.

Chapter II APPELLATE TRIBUNAL AND APPOINTMENT OF OFFICERS →

  1. 3Constitution of Appellate Tribunal
  2. 3AAppointment of Officers

Chapter III INCIDENCE, LEVY AND CALCULATION OF TAX →

  1. 4Charge to tax
  2. 5Act not to apply
  3. 6Tax on packing material
  4. 7Exemptions
  5. 8Zero-rated sales
  6. 9No input tax credit for Schedule VI goods
  7. 10Turnover tax
  8. 11Tax from the effective date of such registration.
  9. 12VAT payable / creditable
  10. 13Input Tax Credit
  11. 14Tax Invoices
  12. 15Power of State Government to Grant refund of Tax
  13. 16Burden of proof and liability of the dealer

Chapter IV REGISTRATION →

  1. 17Registration of dealers
  2. 18TIN & GRN
  3. 19Cancellation of Registration

Chapter V PROCEDURE AND ADMINISTRATION OF TAX →

  1. 20Returns
  2. 21Assessments
  3. 22Due date for payment of tax
  4. 23Liabilities of Executor, Administrator, Legal Representative
  5. 24Liability of Partnership Firms and Assessment of Dissolved Firms
  6. 25Tax as an arrear of land revenue
  7. 26Preferential claim to assets
  8. 27Transfer to defraud revenue void
  9. 28Powers of Deputy Commissioner for revenue recovery
  10. 29Recovery of tax from third parties
  11. 30Recovery of tax when business is transferred
  12. 31Appeal to Appellate Authority
  13. 32Revision by Commissioner & Others
  14. 33Appeal to Appellate Tribunal
  15. 34Revision by High Court
  16. 35Appeal to High Court
  17. 36Petitions, Applications to the High Court to be heard by a bench of not less than two Judges
  18. 37Limitation in respect of certain assessments or re-assessments
  19. 38Refund of tax
  20. 39Interest on over payments and late refunds
  21. 40Power to adjust / withhold refunds

Chapter VI RECORDS AND INVESTIGATION POWERS →

  1. 41Issue of Bills Records
  2. 42Records
  3. 43Access and Seizure of goods, books, records and computers
  4. 44Fair Market Value

Chapter VII ESTABLISHMENT OF CHECK POSTS →

  1. 45Establishment of Check-Posts
  2. 46Power to inspect carrier’s places
  3. 47Provided that before taking action for the confiscation of goods the officer shall give the person affected an opportunity of being heard.
  4. 48Explanation: If a vehicle is hired for transportation of goods by any person, the hirer of that vehicle shall be deemed to be the owner of the vehicle.

Chapter VIII OFFENCES AND PENALTIES →

  1. 49Penalty for failure to register
  2. 50Provided that before levying penalty under this Section the authority prescribed shall give the dealer a reasonable opportunity of being heard.
  3. 51Provided that before levying penalty under this Section the authority prescribed shall give the dealer a reasonable opportunity of being heard.
  4. 52Penalty for assessments issued for failure to file a return
  5. 53Penalty for failure to declare tax due
  6. 54Provided that before levying penalty under this Section the authority prescribed shall give the dealer a reasonable opportunity of being heard.
  7. 55Provided that before levying penalty, the authority prescribed shall give the dealer a reasonable opportunity of being heard.
  8. 56Provided that before levying penalty under this Section the authority prescribed shall give the dealer a reasonable opportunity of being heard.
  9. 57Penalty for unauthorized collection of tax
  10. 58Prosecution for offence
  11. 59Offences of obstructing an authority
  12. 60Offences by companies
  13. 61Compounding of offences
  14. 62Court for prosecution
  15. 63Power to summon witnesses and production of documents
  16. 64Power to get information
  17. 65Bar of Jurisdiction
  18. 66Appearance before any authority

Chapter IX GENERAL PROVISIONS →

  1. 67Clarification and Advance Rulings
  2. 68Ongoing contracts
  3. 69Tax Deferment
  4. 70Protection of Acts done in good faith
  5. 71Submission of returns by banks
  6. 72Provision in the case defective or irregular proceedings
  7. 73Rounding off of turnover
  8. 74Rounding off of tax etc
  9. 75Powers of Subordinate officers may be exercised by higher authorities
  10. 76Power to remove difficulties
  11. 77Instructions to subordinate officers
  12. 78Provided 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.
  13. 79Power to amend schedules

Chapter X GENERAL PROVISION →

  1. 80Repeal
  2. 81Repeal of Ordinance 1 of 2005
  3. 82Ordinance 1 of 2005) is hereby repealed.

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