In exercise of the powers conferred under sub section (1) of Section 78 of Andhra Pradesh Value Added Tax Act, 2005 (Act No.5 of 2005 ) the Governor of Andhra Pradesh hereby makes the following amendments to Andhra Pradesh Value Added Tax Rules, 2005 issued in G.O.Ms.No.394, Revenue (CT-II) Department, dt.31-03-2005 and published in the Rules supplementary to Part-I Extra ordinary issue of A.P.Gazette No.29, dt.20-04-2005, and as subsequently amended from time to time.
AMENDMENT
In the said Rules;
(1) To sub rule (1) of rule 23 the following proviso shall be added namely,-
" provided that the return for the month of March shall be filed on or before 7th April"
(2) To sub.rule (1) of rule 24 the following proviso shall be added, namely,-
"Provided that the tax declared as due for the month of march shall be paid on or before 7th April"