In exercise of powers, conferred under sub section (1) of section 78 of Andhra Pradesh Value Added Tax Act, 2005 (Act No.5 of 2005), the Government of Andhra Pradesh hereby make the following amendments to the Andhra Pradesh Value Added Tax Rules, 2005 issued in G.O.Ms.No.394, Revenue (CT.II) Department, dated the 31^st March, 2005, as amended from time to time.

AMENDMENTS

In the said Rules:-

(1) In rule 23, after sub rule (8), the following sub rule shall be added, namely:-

"(9) All the returns, prescribed under sub rules (1) to (8) of this rule, may also be filed electronically through electronic filing system to be created for the purpose."

(2) In rule 32:-

(a) In sub rule(1), after the words "cold storage", the words "or ware house or godown or any other such place, by whatever name called, where goods are generally stored" shall be inserted;

(b) In sub rules (2), (3) and (4), after the words, "cold storage", wherever they accured, the words "or ware house or godown or any other such place" shall be inserted;

(3) In sub rule (6) of rule 35, after clause (b), the following clauses shall be added namely;

"(c) In the case of sales falling within the scope of sub-section (6) of section 8 of Central Sales Tax Act, 1956, the Value Added Tax dealer shall be in possession of the following documents;

(i) Declaration in Form 1

(ii) Authorisation Certificate from Development Commissioner".

(4) In sub rule (1) of Rule 59, in the table

(a) against the Sl.No.(1) in column (2), after the words, "Circle concerned", the words "or any other officer not below the rank of Commercial Taxes Officer, duly authorised by the Commissioner", shall be added;

(b) against the Sl.No.(2) in column (2), after the words, "of the circle", the words, "or any other officer, not below the rank of Assistant Commercial Taxes Officer, duly authorised by the Commissioner", shall be added;

(5) In Forms 515 and 520, appended to the Rules in the Heading after the words "cold storage", the words, "or ware house or godown or any other such place" shall be inserted.