Andhra Pradesh Value Added Tax Act, 2005 - Notifications
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NOTIFICATION G.O.Ms.No.597 REVENUE (CT-II) DEPARTMENT Dated 2nd May, 2007

The appended notification shall be published in the extraordinary issue of the Andhra Pradesh Gazette, dt.4-5-2007.

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 amendment to the Andhra Pradesh Value Added Tax Act 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 amended subsequently from time to time.

The amendment hereby made shall be deemed to have come in to force with effect from 1-4-2005.

AMENDMENT

In the said Rules:-

(i) In Rule 34 in sub-rule (2) to clause (a) the following proviso shall be added, namely:

"Provided that the selling agent on behalf of a resident principal shall furnish a declaration to the principal in Form 522B prescribed, when the goods received from such principal are transferred outside the State otherwise than by way of sale under Section 6A of Central Sales Tax Act, 1956, containing the details of good received from the principal and the details of goods transferred outside the State along with the copies of statutory forms received".

(ii) In the Forms after Form 522A the following form shall be substituted, namely:-

FORM 522 B

DECLARATION BY THE RESIDENT AGENT TO THE

RESIDENT PRINCIPAL

This is to certify that we M/s………………………………………….. resident agent with TIN…………………………………..have received goods from our Resident Principal M/s……………………………….with TIN ……………………. the goods mentioned below and sent the same to our non-resident agent during the tax period …… …………………

Details of Goods received from the Resident Principal and the details of transfer of goods to non resident agent.

Sl. No	Name of the goods	Bill / Delivery Challan & Date of the Principal	Quantity of the goods received from the principal	Fair market Value of the goods received from the principal	Bill delivery challan No. and Date of Dispatch to non-resident Agent	Quantity of the goods dispatched to the non resident agent	Fair Market Value of the goods dispatched to the non -resident agent	'F' Form No/date
1	2	3	4	5	6	7	8	9

1. The copy of 'F' Form/Forms mentioned shall accompany with this form.

Date:
Place:	Signature :
	Name of the Resident Agent :
	Address :

(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)

DR.I.V.SUBBA RAO

PRINCIPAL SECRETARY TO GOVERNMENT