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