G.O.Ms.No.517 REVENUE (CT-II) DEPARTMENT Dated:23^rd April, 2007

ORDER:-

In exercise of the powers conferred under sub section (1) of Section 78 of the Andhra Pradesh Value Added Tax Act, 2005 (Andhra Pradesh Act No.5 of 2005) the Governor of Andhra Pradesh hereby makes the following amendment to the APVAT Rules, 2005 issued in G.O.Ms.No.394, Revenue(CT-II) Dept., dt. 31^st March 2005 and published in the Rules supplementary to part-I extraordinary issue of Andhra Pradesh Gazette No.29, dated. 20^th April,2005 as subsequently amended from time to time:-

2. These amendments shall be deemed to have come into force on the I^st April, 2007.

AMENDMENTS

In rule 23 of the said rules, after sub-rule (9) the following sub rules shall be added, namely,-

"(10) Every VAT dealer or a TOT dealer shall file an additional quarterly return for the quarters ending March, June, September and December containing the details of sales & purchases of taxable goods made within the state in Forms TOT 060A, TOT 060B, VAT 226A, VAT 226B, VAT 227A, VAT 227B and VAT 228A, as applicable to them within 30 days from the end of the quarter.

(11) The Commissioner may by notification exclude any dealer or any category of dealers from submitting the returns as prescribed in sub-rule (10) above. The Commissioner may also notify the method of filing the quarterly returns prescribed.

FORM TOT 060A

QUARTERLY RETURN OF PURCHASES BY TOT DEALERS

[See Rule 23(10)]

Return to be filed by TOT Dealers for each quarter furnishing the information relating to purchases made from the dealers in the state of Andhra Pradesh.

05. Purchases from VAT dealers:

06. Purchases from TOT dealers:

07. Purchases from Un registered dealers:

Signature of TOT Dealer /Authorized person and status

FORM TOT 060B

QUARTERLY RETURN OF SALES BY TOT DEALERS

[See Rule 23(10)]

Return to be filed by TOT Dealers for each quarter furnishing the information relating to sales made from the dealers in the state of Andhra Pradesh.

05. Sales made to VAT dealers:

06. Sales made to TOT dealers:

07. Sales made toUn registered dealers:

* Note: In case of sales to the consumers name and the address of the consumer need not be mentioned.

Signature of TOT Dealer /Authorized person and status

FORM VAT 226A

QUARTERLY RETURN OF PURCHASES FROM VAT DEALERS

[See Rule 23(10)]

Return to be filed by VAT Dealers for each quarter furnishing the information relating to purchases made from other VAT dealers in the state of Andhra Pradesh.

05. Purchases in the period

Signature of VAT Dealer /Authorized person and status

* Data to be given for each tax rate separately

FORM VAT 226B

QUARTERLY RETURN OF SALES TO OTHER VAT DEALERS

[See Rule 23(10)]

Return to be filed by VAT Dealers for each quarter furnishing the information relating to sales made to other VAT dealers in the state of Andhra Pradesh.

05. Sales in the Quarter

Signature of VAT Dealer /Authorized person and status

FORM VAT 227A

QUARTERLY RETURN OF PURCHASES FROM TOTDEALERS

[See Rule 23(10)]

Return to be filed by VAT Dealers for each quarter furnishing the information relating to purchases made from TOT dealers in the state of Andhra Pradesh.

05. Purchases in the period

Signature of VAT Dealer /Authorized person and status

FORM VAT 227B

QUARTERLY RETURN OF SALES TO TOT DEALERS

[See Rule 23(10)]

Return to be filed by VAT Dealers for each quarter furnishing the information relating to sales made to TOT dealers in the state of Andhra Pradesh.

05. Sales in the period

Signature of VATDealer /Authorized person and status

FORM VAT 228A

QUARTERLY RETURN OF SALES TO UN-REGISTERED DEALERS

[See Rule 23(10)]

Return to be filed by VAT Dealers for each quarter furnishing the information relating to sales made to un-registered dealers in the state of Andhra Pradesh.

05. Sales in the period

Signature of VATDealer /Authorized person and status

(BYORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)

Dr.I.V.SUBBARAO

PRINCIPAL SECRETARY TO GOVERNMENT