In exercise of the powers conferred by 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 and published in the Rules supplementary to Part-I Extra ordinary issue of the Andhra Pradesh Gazette No.29, dated. The 20^th April,2005 and as subsequently amended from the time to time:-

These amendments shall come into force on and with effect from the 1^st December, 2006.

AMENDMENTS

In the said Rules, in rule 23, after sub rule (8), the following sub rules shall be substituted, namely,-

"(9) every VAT dealer and TOT dealer, other than casual traders may also file all the returns prescribed under sub rules(1),(2),(3),(4),(5) and clause (a) of sub rule(6) above in e-Seva centers on payment of user chargers @ Rs.50/-(Rupees fifty only) for each such return. The return shall be filed in duplicate and one copy with the proof of receipt given by e-Seva center shall be retained by VAT or TOT dealers.

Out of the user charges of Rs.50/-(Rupees fifty only) collected, on each return by the e-Seva center, the e-Seva center shall retain Rs.10/-(Rupees ten) and Rs.10/-(Rupees ten) will be parked with APTSL and the remaining Rs.30/-(Rupees thirty) shall be remitted in to the head of Account under VAT user charges of Commercial Taxes Department".