(1). The driver or person-in-charge of goods vehicle who plans to enter in to the State of Andhra Pradesh under the conditions mentioned in section-47 of the APVAT Act, 2005, shall generate online electronic Transit Pass (e_TP) in Form VAT 616 in triplicate, prior to entering the State of Andhra Pradesh. The driver or person in-charge of the goods vehicle shall also obtain a Radio Frequency Identification (RFID) Tag or any other tracking device offered by the Officer in-charge of first check-post by paying the necessary fee notified by the Commissioner.

Provided that any driver or person-in-charge of goods vehicle enters the State of Andhra Pradesh under the conditions mentioned in section-47 of the APVAT Act without generating online electronic Transit Pass (e_TP) in Form VAT 616 shall be liable to pay a penalty of Rs.3,000/-

(2). The driver or person-in-charge of the goods vehicle shall submit the triplicate copy of the e_TP in Form VAT 616 to the Officer in-charge of the first check-post through which he has made entry in to the State of Andhra Pradesh.

3) The driver or the person-in-charge of the goods vehicle shall carry the RFID Tag or any other tracking devise offered by the Department and the original and duplicate copies of the transit pass and shall tender the original copy to the officer-in-charge of the last check post or barrier before his exit from the State.

Provided that where the goods carried by such vehicle are, after their entry into the state, transported outside the state by any other Vehicle the number of that vehicle shall be recorded in the original and duplicate copies of the transit pass and certified by the officer prescribed.

4) The driver or the person-in-charge of the goods vehicle shall stop the vehicle and allow the officer-in-charge of the last check post or barrier to inspect the documents, transit pass RFID Tag or any other tracking devise offered by the Department and the goods in order to ensure that the goods being taken out of the State are the same goods for which transit pass had been obtained.

5) If on such inspection, the officer-in-charge of the last check post or barrier is satisfied that the goods being transported are the same goods both in quantity and description noted in the transit pass and the information pertaining to the RFID Tag or any other tracking devise offered by the Department is proper, he shall affix the seal of the check post on the duplicate copy of the transit pass under his signature and allow the vehicle to pass into the other State.

6) If on such inspection, it appears that the information pertaining to the RFID Tag or any other tracking devise offered by the Department is incorrect or that the quantity of goods under transport is less than the quantity noted in the transit pass or the description of the goods is different form the description noted in the transit pass, the officer-in-charge of the last check post or barrier shall presume that the goods to that extent have been sold within the State by the owner or other person-in-charge of the goods vehicle and shall accordingly assess the owner or other person incharge of the goods vehicle as specified in Section 21. The said officer shall have the power to detain the vehicle so long as he may reasonably be deem it necessary.

7) Powers of the nature referred to in sub-rule (6) may also be exercised by an officer not below the rank of an Assistant Commercial Tax Officer. He shall, however, inform the officer-in-charge of the first check post within seven days of such inspection, in case, he proposes to make an assessment.

8) The original copy of the transit pass, so received by the officer-in-charge of last check post or barrier shall be sent by him by Registered Post, to the officer-incharge of the first check post or barrier within ten days from the date of receipt from the driver or the other person-in-charge of the goods vehicle. Action taken under sub-rule (6) shall also be informed within the said time.

(9) In case the original copy of the transit pass is not received back within thirty days of its issue the officer-in-charge of the first check post shall send a report to the Commercial Tax Officer prescribed who shall assess the owner of the goods vehicle as specified in section 47 of the Act.