Andhra Pradesh Value Added Tax Act, 2005 - Notifications
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Body The following Act of the Andhra Pradesh Legislature received the assent of the Governor on 16th January, 2015 and the said assent is hereby first published on the 17th January, 2015 in the Andhra Pradesh Gazette for general information:-

The Andhra Pradesh Value Added Tax (Amendment) Act, 2015

Act No. 2 of 2015

AN ACT FURTHER TO AMEND THE ANDHRA PRADESH VALUE ADDED TAX ACT, 2005.

Be it enacted by the Legislature of the State of Andhra Pradesh in the Sixty-Fifth Year of the Republic of India as follows:

1. Short Title and Commencement.

(1) This Act may be called the Andhra Pradesh Value Added Tax (Amendment) Act, 2015.

(2) It shall be deemed to have come into force with effect on and from the 25th November, 2014.

2. Amendment of section 20.

In the Andhra Pradesh Value Added Tax Act, 2005 (Act 5 of 2005.) (herein after referred to as Principal Act), in section 20, in sub-section (1), for the words "such return or returns", the words "such return or returns, annexure or annexures" shall be substituted.

3 Insertion of' new section 48-A.

After, section 48 of the Principal Act, the following new section shall be inserted, namely,:

48-A. "Requirements of submission of electronically generated declaration.

(1) The owner of person-in-charge of goods vehicles, or vessel, entering the territories of the State or leaving the territories of the State shall also submit a declaration in triplicate, either electronically generated or otherwise and containing such particulars of goods, carried in such vehicle or vessel, as the case may be, before the-officer-in-charge of the check post or barrier and shall produce the copy of the said declaration, duly verified and returned to him by the said officer, before any authority or authorities as prescribed under section 48 of the Act, at the time of check of the vehicle en-route.

(2) For carrying out the purpose mentioned in sub-section (1), every carrier of goods, agent of transport company, booking agency or any person by whatever name called, having a place of business in the State of Andhra Pradesh and transporting or clearing or forwarding goods on behalf of a dealer, shall be required to obtain a certificate of registration from the assessing authority of the area in which, it has a principal place of business in the manner, as may be prescribed."

4. Repeal of Ordinance 4 of 2014

The Andhra Pradesh Value added Tax (Amendment) Ordinance 2014 is hereby repealed.

T. NARAYAN REDDY:

Secretary to Government (FAC)

Law Department