Andhra Pradesh Value Added Tax Act, 2005 - Notifications
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Notification No. G.O.Ms.No.29 REVENUE (CT-II) DEPARTMENT Dated 10^th January, 2007

In exercise of the powers conferred under sub section (1) of Section 78 of the Andhra Pradesh Value Added Tax Act, 2005 (Act No.5 of 2005) the Governor of Andhra Pradesh hereby makes 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 and published in the Rules supplementary to part-I extraordinary issue of Andhra Pradesh Gazette No.29 dated the 20^th April,.2005 as subsequently amended from time to time.

AMENDMENTS

In the said rules:-

(I) In rule 58,

(i) for sub-rule (1), the following shall be substituted namely:-

"(1). In order to obtain a transit pass under Section 47 the driver or the person in charge of the goods vehicle shall submit such documents and furnish such information which may be relevant or necessary along with payment of a fee of Rs.50/- in cash or by way of Demand Draft or treasury challan to the officer in charge of the check post or barrier after his entry into the State". The amount of Rs.50/- so collected shall be remitted to the head of account of user charges."

(ii) for sub rule (2) the following shall be substituted namely:-

"(2) The Officer in charge of the first check post shall after examining the documents and after making such enquiries as he deems necessary, shall make out a Transit Pass in Form 616 in triplicate and issue the original and duplicate thereof duly signed by him to the driver or person-in-charge of the vehicle after obtaining his signature at the end of the declaration provided in the said form".

(iii) after sub rule (3), the following proviso shall be added namely:-

"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".

(iv) for sub rule (9), the following shall be substituted namely:-

"(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".

II). in rule 59 in the table under sub-rule (1)

(i) in Sl..No.4 after item (v) a new item (vi) in column (1) and the entries relating there to in column (2) and (3) shall be added namely:-

"Column (1)

Powers

Column (2)

Authority

Column (3)

Section/Rule

VI) Assessment in case of failure to tender the transit pass at the exit check post

a) In cases of vehicles registered in the State of Andhra Pradesh the commercial Tax Officer having jurisdiction over the place where the vehicle is registered.

b) In cases of vehicles registered outside the State of Andhra Pradesh the officer in charge of the check post at which the transit pass is issued.

Section 47

Rule 58 (4)".

(ii) after Sl.No.9 a new Sl.No.9 A and the entries relating thereto in column (1), (2) and (3) shall be inserted namely:-

S.No.	Column (1) Powers	Column (2) Authority	Column(3) Section/ Rule
9-A	Certifying the transshipment details in the transit pass	The CTO having jurisdiction over the place where transshipment takes place	Provisio to Sub-Rule 3 of Rule 58

(3) The Form 615 along with its Annexure shall be omitted;

(4) for form 616, the following shall be substituted, namely;-

GOVERNMENT OF ANDHRA PRADESH

COMMERCIAL TAXES DEPARTMENT

Proposed TRANSIT PASS in FORM 616

( To be printed in TRIPLICATE)

TRANSIT PASS

FORM 616

(As per Section of AP VAT Act 2005 Read with Rule 58(2) of APVAT Rules 2005)

Tax Office Address :

(Entry Check Post)

_______________________________________

Date

Month

Year

Serial Number :

1.	Time of entry: (Hrs./Min./Sec.)
2	Number of the Goods vehicle:
3	CONSIGNOR DETAILS a) TIN/CST NO b) Name: c) Address:
4	CONSIGNEE DETAILS a) TIN/CST NO b) Name: c) Address:
5	Total No. of Invoices/DCs in vehicle:
6	Sale Bill/DC Details: Document No: Date:
7	Description of the goods:
8	Quantity:
9	Value: Rs./-
10	L.R.No. and Date:
	Name and address of the owner/transport agency/Hirer: Name: , H.No: , , , , dt., Pin: . Phone No: Fax:
	Name of the last check post in the State to be crossed by the vehicle with the time and date within which it should cross: Check post Name: Time: Date:

I declare that the information furnished in this form is true and complete to the best of my knowledge and belief.

Signature of the Lorry Owner / Driver / Person Incharge

Signature of the officer incharge of the checkpost (with seal)

Received Transit Pass in Duplicate

Signature of the Lorry Owner / Driver / Person Incharge

TRANSHIPMENT

New Vehicle Number 1)

Signature of the concerned CTO (with seal)

This is to certify that the above Vehicle crossed this exit checkpost at (hours) on (date)

Signature of the Officer-in-charge of the exit checkpost (with seal)

Instructions to the Driver/ person In charge of the Goods Vehicle

1. The driver / person-in charge of goods vehicle shall verify all details set-out in Form 616 before affixing his signature on the TP

2. He shall obtain two copies of the Transit pass in Form 616 ( Duplicate & Triplicate) after giving his Acknowledgement on the original

3. He shall surrender the Triplicate at the Exit Check post and shall obtain the seal & signature of authorized person at Exit Checkpost on duplicate copy which he shall retain for all future purposes.

4. Failure to surrender TP at exit check post invites Assessment to tax on the sale Value of Goods Transported on the Transporter /owner of the Transport Vehicle or /Hirer as per the provision of Section 47 read with Rule 58 of APVAT Act & Rules

TRANSHIPMENT

In case of Transhipment , an endorsement from the CTO having Jurisdiction over the place of Transhipment shall be obtained on the TP.