Andhra Pradesh Value Added Tax Act, 2007

Section 1

Short title, extent and commencement:-

Section 2

Definitions

Section 3

Appellate Tribunal

Section 4

Charge to tax.

Section 5

Act not to apply to sales or purchases outside the State, in the course of import or export, etc..

Section 6

Tax on packing material.

Section 7

Exemptions

Section 8

Zero-rated sales.

Section 9

Input tax credit for dealers for goods in Schedule VI.

Section 10

Turnover tax.

Section 11

Calculation of Tax payable.

Section 12

VAT payable.

Section 13

Credit for input tax.

Section 14

Tax invoices.

Section 15

Power of State Government to grant refund of tax.

Section 16

Burden of proof.

Section 17

Registration of Dealers.

Section 18

Tax payer Identification Number and General Registration Number.

Section 19

Cancellation & Amendment of Registration.

Section 20

Returns & Self Assessments

Section 21

Assessments

Section 22

Due date for payment of Tax.

Section 23

Liability of executor, administrator, legal representative:

Section 24

Liability of partnership firms

Section 25

Tax as an arrear of land revenue.

Section 26

Preferential claims to assets

Section 27

Transfers to defraud revenue void and Provisional Attachment of Property

Section 28

Powers of Deputy Commissioner under Revenue Recovery Act

Section 29

Recovery of tax from third parties.

Section 30

Recovery of tax when business transferred.

Section 31

Appeal to Appellate Authority.

Section 32

Revision by Commissioner and other prescribed authorities:

Section 33

Appeal to the Appellate Tribunal.

Section 34

Revision by High Court

Section 35

Appeal to High Court.

Section 36

Petitions, Applications to be heard by a Bench.

Section 37

Limitation in respect of certain assessments or re-assessments ordered

Section 38

Refund of tax

Section 39

Interest on over payments and late refunds.

Section 40

Power to adjust, withhold refunds.

Section 41

Issue of Bills.

Section 42

Records

Section 43

Access and seizure of goods, books, records and computers:

Section 44

Fair Market value.

Section 45

Establishment of Check Posts.

Section 46

Power to inspect Carrier's places.

Section 47

Transit Pass.

Section 48

Possession and submission of certain records by owners etc. of goods vehicles

Section 49

Penalty for failure to register.

Section 50

Penalty for failure to file a return.

Section 51

Penalty for failure to pay tax when due.

Section 52

Penalty for assessment issued for failure to file a return

Section 53

Penalty for failure to declare Tax Due.

Section 54

Penalty for failure to use or misuse of TIN & GRN.

Section 55

Penalty for issue of tax invoice and for the use of false tax invoices.

Section 56

Penalty for failure to maintain records.

Section 57

Penalty for unauthorized/excess collection of tax.

Section 58

Prosecutions for offences

Section 59

Offences of obstructing the authority

Section 60

Offences by Companies

Section 61

Compounding of offences.

Section 62

Court for prosecution.

Section 63

Power to summon witnesses and production of documents:-

Section 64

Power to get information.

Section 65

Bar of jurisdiction.

Section 66

Appearance before authority.

Section 67

Clarification and Advance Rulings

Section 68

Ongoing contracts

Section 69

Tax Deferment.

Section 70

Protection of acts done in good faith.

Section 71

Submission of returns by banks.

Section 72

Provision in the case of defective or irregular proceedings

Section 73

Rounding off turnover.

Section 74

Rounding off of tax etc

Section 75

Powers of Subordinate officer to be exercised by higher authorities.

Section 76

Power to remove difficulties

Section 77

Instructions to Subordinate Officers