Sub:- TVAT Act, 2005 - Levy of VAT on sale of Textiles and fabrics on 01-04-2012 onwards - Waiver of VAT dues of dealers who have not collected tax Certain instructions- issued- regarding.

Ref:- 1. Govt., of A.P., Revenue (CT-ll) Dept. Memo No. 16460/CT-II(1)-2012-5

2. G.O.Ms No. 308, Revenue (CT-ll) Dept. Dt. 07-06-2013

3. From the CCT, TS., Hyd, Letter Ref- A(1)/55/2014, Dt. 13-05-2015

4. From the CCT, TS., Hyd, Letter Ref- A(1)/55/2014, Dt. 04-06-2018

The Government in the reference 1st cited, have ordered the waiver of VAT dues of dealers of textiles and fabrics who have not collected the same from the customers during the perfod from 11-07-2011 to 31-03-2012

2. The Commissioner of Commercial Taxes,Telangana State, Hyderabad n the reference 3 cited, has submitted the proposals stating that, for the period from 01-04-2012 to 06-06-2013 demands, were raised for the intervening period and requested whether to levy tax or to waive the demands rafted on textile dealers, If the textile dealers have not collected tax from the customers.

3. Further, the Commissioner of Commercial Taxes, Telangana State, Hyderabad has informed that, subsequently, the, Government have issued orders exempting textiles and fabrics from payment of VAT by amending Schedule- I & IV of the Telangana Value Added Tax Act, 2005, vide reference 2nd cited, which did not become Act due to Administrative reasons.

4. In view of the above position, Government after careful examination have accepted the proposals submitted by Commissioner and hereby order waiver of VAT dues of dealers of textiles and fabrics who have not collected tax during the period from 01-04-2012 onwards. In cases where VAT has been collected during the said period, the same shall be remitted to Government. Further, VAT collected by such dealers and already remitted to the Government for the said period shall not be refunded or adjusted

5. The Commissioner of Commercial Taxes. TS., Hyderabad, is requested to take necessary further action in the matter accordingly.

SOMESH KUMAR

PRINCIPAL SECRETARY TO GOVERNMENT