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VAT Circulars - Andhra Pradesh
 
 

     
                                 
CIRCULARS
                       
 
CIRCULARS UNDER ANDHRA PRADESH VALUE ADDED TAX
Circular No:CCT's Ref.No.peshi/2011 Date: 21/09/2011
  Effective from:
Andhra Pradesh Vat Act - Payment of VAT / CST etc. Certain instructions
     
Circular No:CCT's Ref.No.AIII(1)/148/2011 Date: 17/09/2011
  Effective from:
Andhra Pradesh Vat Act - Inability to issue Registration certificates to the dealers of Telangana region - Certain instructions - Issued
     
Circular No:CCT's Ref.No.AIII(1)/148/2011 Date: 19/09/2011
  Effective from:
Andhra Pradesh Vat Act - download the e-Waybills (Electronic way bills) without obtaining permission
     
Circular No:CCT's Ref.No.AIII(1)/148/2011 Date: 14/09/2011
  Effective from:
Andhra Pradesh Vat Act - Obstruction to the duties at the check posts located in Telangana region "Inability to issue Transit Passes to the vehicles carrying goods from other States to the States other than Andhra Pradesh" Certain instructions issued
     
Memo.No.20355/CT.II(1)/2011-2 Date: 16/07/2011
  Effective from:
Andhra Pradesh Vat Act - Levy of VAT on sale of Textiles and Sugar – Amendment to Schedule-I & IV – Certain clarification
     
Circular No:CC9 - CCT's Ref.AIII(1)/114/2011 Date: 23/07/2011
  Effective from:
Andhra Pradesh Vat Act -CST Act, 1956 – Levy of tax on interstate sales of Textiles and Sugar – Clarification.
     
Circular No:CCT’s Ref.AIII(1)/63/2011 Date: 09/06/2011
  Effective from:
Andhra Pradesh Vat Act -Certain instructions for payment of tax to be made in the months of June, 2011 and July, 2011 – Acceptance of Cheques and D.Ds.
     
Circular No:CCT’s Ref.AIII(2)/91/2011 Date: 08/06/2011
  Effective from:
Andhra Pradesh Vat Act -Sale of DEPB Licenses – Eligibility for Input Tax Credit – Clarification issued
     
Circular No:CCT's Ref.D2/ 172/2010 Date: 07/06/2011
  Effective from:
Andhra Pradesh Vat Act -E-way bills -Acceptance of Faxed copy and Print from Scanned image of e- waybills
     
Circular No:CCTs Ref. CS(l)/483/06 Date: 29/04/2011
  Effective from:
Andhra Pradesh Vat Act -Payment of Tax online-certain instructions issued
     
Circular No:CCTs Ref. AIII(1)/63/11 Date: 13/04/2011
  Effective from:
Andhra Pradesh Vat Act -Certain instructions for payment of tax to be done in the month of April 2011 - Acceptance of Cheques and D.Ds
     
Circular No:CCT’s Ref. AIII (2)/232/2010 Date: 24/11/2010
  Effective from:24/11/2010
Andhra Pradesh Vat Act -Clarification On Submission Of Annual Reports, P&L A/Cs Etc
     
Circular No. A.III(1)441/2005-10 Date: 15/12/2005
  Effective from: 01/01/2006
Administration - Works Contracts - Tax Deduction at Source - Tax Collection at Source - Procedures to be followed by the Contractee, the Contractor and the Department, from 01/01/2006 onwards explained
 
Circular No. A.III(1)184/2005- 9 Date: 06/12/2005
  Effective from: 06/12/2005
APVAT Act - Guidelines Issued to improve the compliance levels and to prevent the leakage of revenue.
 
Circular No. A.III(1)/184/2005-8 Date: 09/12/2005
  Effective from: 09/12/2005
Rate of tax - All VAT dealers referred under section 4 (9) are liable to pay tax at the revised rate of 12.5% on 60% of the taxable turnover and are eligible to claim Input Tax Credit on eligible inputs.
 
Circular No. AIII(1)/7/2005 Date: 28/10/2005
  Effective from: 28/10/2005
Interpretation of Schedule entries - Schedule IV Entry 52 – Meaning of "Made Ups" clarified to include any processing done to textiles subsequent to production through power looms as and no AED is attracted subsequent to the production of cloth from the power looms.

Interpretation of Schedule entries - Schedule I Entry 21 – Meaning of "goods produced from handlooms" clarified to include only products coming out of handlooms. Any cloth produced from power looms and processed at a subsequent stage, out of a power loom by some zari work or hand work etc., shall be liable to tax @ 4%.

 
Circular No. AIII(1)/6/2005 Date: 27/10/2005
  Effective from: 27/10/2005
Registration – Section 17 – Rule 04 – Form VAT 100 – Instructions on Precautions to be taken for new registration.
 
Circular No. AIII(1)/4/2005 Date: 26/09/2005
  Effective from: 26/09/2005
Sale Price – Section 2 - Ready mix Concrete – Sale price includes freight unloading charges unless the concrete is prepared at the site of the customer.
 
Circular No. AIII(1)/3/2005 Date: 22/09/2005
  Effective from: 22/09/2005

Input Tax Credit – Section 13 – Rule 20 - Coal Used for Steam Generation – Input tax credit eligible where steam generation is for purposes other than generation of power. Where steam is used for generation of power input tax credit is restricted.

Seizure and Confiscation of Goods – Section 45(6), 45(7)(b) – Rule 56(1)(a),(56)(2) – Form 610 – Form 610 is to be used for detention of goods. Since no form prescribed for seizure and Confiscation, a notice quoting provisions of the Act to be issued.

Forms – Form of Notice where no form prescribed – Assessing officer to issue a notice quoting relevant provisions of the VAT Act and Rules.

 
Circular No. AIII(1)/2/2005 Date: 22/09/2005
  Effective from: 22/09/2005

Works Contract - Composition of Tax - Residential Apartments - Rule 17(4) – Tax at 1% to be paid on consideration received or receivable or market value for stamp duty, whichever is higher.

Works Contract - Tax Deduction at Source - Residential Apartments - Rule 17(4) – TDS is to be effected at the time of registration. DD for TDS to be handed over to the registrar who would forward the receipts weekly to the respective assessing officers.

 
Circular No. AIII(1)/1/2005 Date: 22/09/2005
  Effective from: 01/09/2005
Words and Phrases - Industrial Cables Meaning - Aluminium and Copper Cables excluding single core wires upto 6 Sq.mm will be treated as Industrial Cable liable to VAT at 4% with effect from 01/09/2005.
 
Circular No. AIII(1)/228/2005 Date: 16/08/2005
  Effective from: 16/08/2005
Rate of Tax – Canteen Stores Department Sales – No provision to grant exemption by Notification.
 
Circular No. AIII(2)/201/2005 Date: 01/08/2005
  Effective from: 01/08/2005
Assessment - Paddy - Rice - Assessment of Rural Development Cess, Agricultural Market Cess, Freight Charges, Stitching Charges and Export sale of Rice Millers explained.
   
Circular No. S2/420/2005-06 Date: 09/05/2005
  Effective from: 01/04/2005
Administration – Budget classification of VAT receipts
   
Circular No. PMT/P&L/Trdrs/2005  Date: 13/04/2005
  Effective from: 13/04/2005
Pre VAT Inventory – Dealers in Drugs and Medicines - Extension of date for filing of claim extended to 30/04/2005
   
Circular No. NIL Date: 01/04/2005
  Effective from: 01/04/2005
Rate of Tax – Apartments – Where tax on built up area of apartments is paid under the APGST Act prior to 31/03/2005, further tax need not be paid if sale deed is registered prior to 30/09/2005.
   
Circular No. NIL Date: 01/04/2005
  Effective from: 01/04/2005
Sales Returns – Clarification on goods sold prior to 31/03/2005 and returned after 01/04/2004
   
Circular No. NIL Date: 01/04/2005
  Effective from: 01/04/2005
Tax Invoice
   
Circular No. NIL Date: 01/04/2005
  Effective from: 01/04/2005
Invoice
   
Circular No. B64/2003
Date: 27/05/2004
  Effective from: 27/05/2004
Incentive Schemes – Clarification of implication of GOs on Industrial Incentives







 

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