ALL ACTS > APGST > Act Schedules Forms GO's&Notfcns  

      
 
A.P.GENERAL SALES TAX RULES, 1957.
Rule-1 Rule-8 Rule-15 Rule-22
Rule-2 Rule-9 Rule-16 Rule-23
Rule-3 Rule-10 Rule-17 Rule-24
Rule-4 Rule-11 Rule-18 Rule-25
Rule-5 Rule-12 Rule-19 Rule-26
Rule-6 Rule-13 Rule-20 Rule-27
Rule-7 Rule-14 Rule-21 Rule-28

Preamble

In exercise of the powers conferred by Section 39 of the Andhra Pradesh General Sales Tax Act, 1957 (Andhra Pradesh Act VI of 1957) the Governor of Andhra Pradesh hereby makes the following rules :-


Rule -1 These rules may be called the Andhra Pradesh General Sales Tax Rules, 1957.


Rule - 2.They shall come into force on the 15th day of June, 1957.

Rule - 3. In these rules, unless the context otherwise requires -

(a) "The Act " means the Andhra Pradesh General Sales Tax Act, 1957.

(b) "Assistant Commercial Tax Officer " means any person appointed by the Deputy Commissioner by name or by virtue of his office to exercise the powers of an Assistant Commercial Tax Officer and includes*[( 1) an Assistant Commercial Tax Officer (Intelligence) appointed for collection of intelligence and to investigate evasion of tax by the trade)]. (2) an Additional Assistant Commercial Tax Officer appointed for exercising the powers attached to the post of an Assistant Commercial Tax Officer.
* Subs by G.O.Ms.No.796 DT. 11.5.1978.

(c) "Commercial Tax Inspector " means any person appointed by the *(Commercial Tax Officer) by name or by virtue of his office to exercise the powers of a Commercial Tax Inspector.
* Subs. by G.O.Ms.No.1588 Rev.dt.11.9.1961 for "Deputy Commissioner'

(cc) Omitted by the G.O.Ms.No.868 Rev. dt.11.9.1961

(d) Omitted by G.O.Ms.NO.1857 Rev.dt.28.10.1963

(e) "Form " means a form appended to these rules;

(f) "Government Treasury " means a treasury or sub-treasury of the State Government;

(g) Omitted by the G.O.ms.No.868 Rev.dt.29.8.1989

(gg) Omitted by the G.O.Ms.NO.868, Rev.dt.29.8.1989

(h) "Month " means a calendar month.

(i) "Registering Authority " means the Assistant Commercial Tax Officer in whose jurisdiction the principal place of business of a dealer applying for registration under Section 12 is situated;

(j) "Section " means a section of the Act;

(k) "State Representative' means an officer not lower than a Commercial Tax Officer 1[ appointed by the 2[Government or Commissioner of Commercial Taxes] for appearing on behalf of the State] in appeals before the Sales Tax Appellate Tribunal.

1. Subs. by G.O.Ms.No.502 Rev.dt.22.4.1966.
2. Subs. by G.O.Ms.No.1445 Rev.dt.5.11.1986.

Rule - 4. (*** Omittedby G.O.Ms.No.1857 dt.28.10.1963 and incorported in Sec.3)

1[Rule 5.

12(Save as provided in sub-rules 8[ ( 2) to (8)] the turnover of a dealer for the purposes of these rules shall be the total amount received by the dealer as the consideration for the purchase of the goods.

1[(2) In the case of the under-mentioned goods, the turnover of a dealer for the purposes of these shall be the total amount payable by the dealer as the consideration for the purchase of the goods.

(i) Manganese (include manganese ore);
(ii) Iron ore;
(iii) Turmeric;
(iv) Omitted;
(v) 8(Butter and Ghee other than purchased from any organization registered under the Companies Act, 1956 or the Andhra Pradesh Co-operative Societies Act, 1964.)
(vi) Mica;
(vii) Palmyrah Fibre and Stalks;
9(viii) Paddy (Oryza Sativa L);
(ix) Coriander;
(x) Coconuts other than those falling under item xxi ;
(xi) Green gram and black gram;
(xii) 8[Cashewnut (with shell);]
(xiii) Wattle bark and other barks;
(xiv) 8(Tamarind when purchased within the State;)
(xv) 8(Tamarind seeds when purchased within State;)
(xvi) Chillies;
(xvii) Pippalamodi or Pippalanalaka;
(xviii) Beedi leaves;
(xix) Oil seeds, that is to say,-
(a) Sesamum or Til (sesamum orientale);
(b) Soyabean(Glycine seja) ;
(c) Rape seed and mustard--
(1) Toria ( Brassica compestris var toraia);
(2) Rai(Brassic juncea);
(3) Jamba - Taramira (Eruca satiya);
(4) Sarson - Yellow and brown (Brassica compestris var sarson) ;
(5) Banarasi Rai or True Mustard(Brassica nigra);
(d) Linseed(linun usitatissimum);
(e) Sunflower (Helianthus annus);
(f) Nigar seed (Guizotia abyssinica);
(g) Neem, Vepa (Azadirachta Indica);
(h) Mahua, illipai, ippe(Madhuca indica M.Latifolia, Bassia, Latifilia and Madhuca longifolia syn, M.Longifolia);
(i) Karanja, Pongam, Honga (Pongamia Pinnata Syn.P.Glabra);
(j) Kusum(Schelichera -Oleosa, syn S.(Trijuga);
(k) Punna undi(Calophyllum, inophyllum);
(l) Kokum(carchinia indica);
(m) Sal (Shorea robusta);
(n) Tung(aleurites jordii and A.Montna);
(o) Redpalm (Elaels guinenisis);
(p) Safflower (carthnus tinctorius); but excluding groundnut or peanut, cotton seeds, castor and coconut (i.e.copra excluding tender coconuts);
(xx) Castor(Ricnus communis);
(xxi) 8[Coconuts other than tender coconuts (cocus nucifera);
(xxii) Groundnut or peanut (Archis hypogaea);
(xxiii) Jute, that is to say, the fibre extracted from plants belonging to the species corchorus capsularis and corchorus olitorius and
the fibre known as Mesta or Bimli extracted from plants of the species hibiscus cannabinus and hibiscus sabdariffavar altissina and
the fibre known as sunhemp extracted from plants of the species Crotalaria junecea whether bales or otherwise;
4[(xxiv)] Cotton, that is to say, all kinds of cotton (indigenous or imported) in its un-manufactured State whether ginned or unginned,
baled, pressed or otherwise but not including cotton waste;]
(xxv) Hides and skins whether tanned or untanned;
(xxvi) Livestock, that is to say, all domestic animals such as oxen, bulls, cows, buffaloes, goats, sheep, horses etc.]
5[(xxvii) Prawns, lobsters, frogs and frog legs;
(xxviii) Tapioca];
6[(xxix) Crude oil, that is to say, crude petroleum oils and crude oils obtained from bituminous minerals (such as shale, calcareous rock sand), whatever their composition, whether obtained from normal or condensation oil deposits or by the destructive distillation of bituminous minerals and whether or not subject to all or any of the following processes;
(1) Decantation;
(2) De-salting;
(3) Dehydration;
(4) Stabilisation in order to normalise the vapour pressure;
(5) Elimination of very light fractions with a view to returning them to the oil-deposits in order to improve the drainage and maintain the pressure;
(6) The addition of only those hydrocarbons previously recovered by physical methods during the course of the above mentioned process;
(7) Any other minor process (including addition to pour point depressants of flow improvers) which does not change the essential character of the substances;
(xxx) Jowar or Milo(Sarghum vulgare pers);
(xxxi) Maize (Zea mays L);
(xxxii) Ragi (Elusine caracana Gaertn); and
(xxxiii) 8[xxxx]
7(xxxiii-A) 7(Jaggery, when purchased by a dealer from a person who is not a registered dealer otherwise than through an agent.)
9(xxxiv) Iron and Steel Scrap, that is to say:
(i) Iron scrap, cast iron scrap, runner scrap and iron skull scrap
(ii) steel melting scrap in all forms including steel skull, turnings and borings.

5[(3) In the case of goods liable to tax under Section 6-A, the amount paid by the dealer for the purchase of such goods shall be the turnover of the dealer in such goods.]

1. Rule 5 was subs. by G.O.Ms.No. 1600 Rev. dt.7.8.59 and sub-rule (2) was Subs. by G.O.Ms.No.615 Rev.dt.28.6.1974.
2. Subs. by G.O.Ms.No.473 Rev.dt.18-3-1981.
3. Omitted by G.O.Ms.No.849 Rev.dt.15-7-1977.
4. Ins. by G.O.Ms.No.849 Rev.dt.25-3-1976 by numbering items(xxiv) and(xxv) as items (xxv) and (xxvi)
5.Added by G.O.Ms.No.1001 Rev.dt.4-9-1976}
6.Items.(xxix) to (xxxiii) added by G.O.Ms.No.849 dt.15-7-1977)
7.Ins. by G.O.Ms.No.473 Rev.dt.18-3-81
8.Subs. by G.O.Ms.No: 1445 Rev.D5.11.1986
9. Item (viii) subs. and item (xxxiv) added by G.O.Ms.No.868, Rev.dt.29.8.1989.

[(4) In the case of a works contract, the turnover of a dealer for the purpose of these rules shall be the total amount realised or realisable by the dealer as the consideration for the goods (whether as goods or in some other form) involved in the execution of a works contract.

(5) In the case of delivery of goods on hire purchase or any other system of payment by installments the turnover of a dealer for the purpose of these rules shall be total amount realised or realisable by the dealers as the consideration for the goods delivered.

(6) In the case of supply or distribution of goods by a society including a cooperative society, club, firm or association to its members, the turnover for the purpose of these rules shall be the total amount realised or realisable by such society from its members as the consideration for the supply or distribution of such goods.

(7) In the case of a dealer running any restaurant or eating house or hotel (by whatever name called) the turnover for the purpose of these rules shall be the total amount realised or realisable by the dealer as the consideration for the supply by way of or as part of any service or in any other manner whatsoever of goods being food or any other article for human consumption or any drink (whether
intoxication or not).

(8) In the case of the transfer of right to use goods under Section 5E, the total amount realised or realisable by the dealer on the transfer of the right to use goods from the lessee or licensee shall be the turnover of the dealer.]

Note: Sub-ruels (4) to (8) were added by G.O.Ms.No.1445 Rev.dt.5.11.1986 w.e.f.25.11.1986 published in A.P. Gazette Extra Ord. Part-i dt.25.11.1986.

Rule - 6

(1)The tax or **[ taxes and surcharge under 2[ Sections 5, 5A, 5B, 5C, 5E, 6, 6A and 6C] or notified under Section 9(1) shall be levied on the net turnover of a dealer. In determining the net turnover, the amounts specified in Clauses (a) to (1) shall, subject to the conditions specified therein, be deducted from the turnover of a dealer -
*sub-rule (2) was omitted and sub-rule (1) renumbered as rule 6 by G.O.Ms.No.572 Rev.dt.10.5.1966 Again Rule 6 was renumbered as sub-rule (1) of that rule by G.O.Ms.No.1445 Rev.Dt.5.11.1986.
**Subs; by G.O.Ms.No.1445 Rev.Dt.5.11.1986.
1. Subs. for the expression "Sections 5,5-A,5-B,5-C,5-E,6,6-A,6-B, 6-C" BY G.O.Ms.No.244 Rev.dt.17.5.1995 w.e.f.1.4.1995. Again subs. for the expression "Section 5,5-B,5-C,5-E,6,6-A and 6-C" by G.O.Ms.No.143 Rev.dt.22.2.1999 w.e.f.22.2.1999.

(a) all amounts allowed as discount, provided that such discount is allowed in accordance with the regular practice of the dealer or is in accordance with the terms of a contract or agreement entered into in a particular case and provided also that the accounts show that the purchaser has paid only the sum originally charged less the discount.

[(b)(i) all amounts allowed to purchasers in respect of goods returned by them to the dealer when the goods are taxable on sales provided that the goods were returned within a period of six months from the date of delivery of the goods and the accounts show the date on which the goods were returned and the date on which an the amount for which refund was made;

(ii) all amounts received from the sellers in respect of goods returned to them by the dealer, when the goods are taxable on the purchase value provided that the goods were returned within a period of six months from the date of delivery of the goods and the accounts show the date on which the goods were returned and the date on which and the amount for which refund was received;

Provided that the claim for deduction on account of such returned goods shall be admissible if it is preferred within a period of six months from the date on which the goods sold have been received or the goods purchased have been returned as the case may be]
Clause (b) was subs. by G.O.Ms.No.1571 Rev.dt.15.11.1983. Also see Rule 50(4).

(c) all amounts for which the dealer sells articles which are not in his stock but which are obtained by him from another dealer specially to accommodate a particular customer and are immediately sold to such customer provided that the sale is entered in the accounts then and there as an accommodation sale together with the name of the dealer from whom the articles were obtained and
provided that the accommodating dealer does not make a profit out of the transaction;

(d) all amounts for which goods specified in (the forth schedule) are sold;
Subs. by G.O.Ms.No.1857 Rev.dt.28.10.1963.

(e) all amounts for which goods exempted by a notification under Section9(1) are sold or purchased, as the case may be, provided that the terms and conditions, if any, for the exemption in the notification are complied with;

[(f)(i) all amounts for which the goods are sold in the course of inter-State trade or commerce or in the course of export out of the territory of India when the goods are taxable on sales;

(ii) all amounts for which the goods are purchased in the course on inter-State trade or commerce or in the course of import into the territory of India when the goods are taxable on the purchase value.]
Note: Clause (f) was ins., by G.O.Ms.No.1445 Rev.d.5.11.1986published in A.P.Gazette
Extra ord. Part-I dt.25.11.1986.

(g) Omitted originally by G.O.Ms.No.473 Rev.d.30.4.1986(Pub. in A.P.G.E.O. Part I dt.30.4.1986)
and again by G.O.Ms.No.1445 Rev.d.5.11.1986.The omitted caluse read as under:
"(g) all amounts relating to charges for services rendered in connection with the packing of goods when specified and charged for by the dealer seperately, without including them in the price of the goods sold:)]

[(h) amount realised by a dealer by the sale of the good-will of his business when specified by the dealer separately, without including it in the amount realised by the sale of the business as a whole;]
Subs. by G.O.Ms.No.1857 Rev.dt.3.8.1961.

(i) all amounts for which the goods specified in the 8[ First, Second and Third schedules] are sold or purchased by a dealer when such sales or purchases are exempt from the tax liable under any of the provisions of the Act.
Subs. by G.O.Ms.No.1857 Rev.dt.28.10.1963.

(j) The turnover of liquor mentioned in sixth schedule on which tax has been levied under sixth schedule except at the point of first sale or last sale by the dealer.

(k) all amounts charged separately as interest 2[or as finance charges] in the case of transaction of hire purchase or any system of payment by installments;]
Note: Clauses (j) and (k) were added by G.O.Ms.No.1445 Rev.d.5.11.1986 published in A.P.Gazette Extra ord. Part-I dt.25.11.1996. Clause (j) was subs. by G.O.Ms.No.244
Rev.dt.17.5.1995 w.e.f.1.4.1995 w.e.f.1.4.1995. The earlier clause read as under:

"(j) all amounts on which tax has been levied under the Sixth Shedule except at the piont of first sale or last sale by the dealer."
2. The bracketed words were inserted by G.O.Ms.No.621 Rev.dt.19.8.1998.


(l) In determining the net turnover of a dealer the following deduction shall be made from the aggregate of the sale prices including sales tax, namely :

The amount arrived at by applying the following formula :
Rate of tax X aggregate of sale prices
------------------------------------
100 plus rate of tax

Provided that no deduction on the basis of the above formula shall be made if the amount by way of tax collected by a registered dealer, in accordance with the provisions of this Act, has been otherwise deducted from the aggregate of sale prices.

Explanation : Where the turnover of a dealer is taxable at different rates, the aforesaid formula shall be applied separately in respect of each part of the turnover liable to different rate of tax.]

Note: Clause (l) was ins. by G.O.Ms.No.244 Rev. dt.17.5.1995 w.e.f.1.4.1995
(m) **Omitted by G.O.Ms.No.572 dt. 10.5.1966.

[(2) "Not withstanding anything contained in sub-rule (1), the tax under Section 5F, shall be levied on the turnovers of dealer who transfers property in goods, whether as same goods or in some other form, involved in the execution of works contract. In determining the turnover of a dealer liable to tax, the amounts specified in clauses (a) to (l) shall subject to the conditions specified therein, be deducted from the total turnover of the dealer.

(a) Labour charges for execution of the works;

(b) Amount paid to a sub-contractor for the execution of works contract Provided such a sub-contractor is a registered dealer and the turnover is included in the return filed by him before the assessing authority concerned;

(c) Charges for planning, designing and architect`s fees;

(d) Charges for obtaining on hire or otherwise machinery and tools used for the execution of the works contract;

(e) Cost of consumables such as water, electricity, fuel, etc., used in the execution of the works contract, the property in which is not transferred in the course of execution of a works contract;

(f) Cost of establishment of the contractor to the extent it is relatable to supply of labour and services;

(g) Other similar expenses relatable to supply of labour and services;

(h) Profit earned by the contractor to the extent it is relatable to supply of labour and services;

(i) All amounts for which goods exempted by the notification under Section 9(1) are transferred in execution of works contract provided the goods are transferred in the same for as they were purchased;

(j) All amounts for which the goods specified in the Third Schedule are transferred by a dealer when such sales are exempt from the tax liable, under any of the provisions of the Act, provided that the goods are transferred by the dealer as the same goods as they were purchased;

(k) All amounts for which the goods specified in the Fourth Schedule are transferred by the dealer in execution of the works contract provided that the goods are transferred as the same goods as they were purchased;

(l) Turnovers of goods involved in the execution of works contract which are transferred in the course of inter-State trade or commerce under Section 3 or transferred outside the State under Section 4 or transferred in the course of import or export under Section 5 of the Central Sales Tax Act, 1956.

Note: The A.P. High Court in the case of Gannon Dunkerely & Co. and Others Vs.State of Andhra Pradesh (1996) 23 APSTJ195 held that Rule 6(2) as amended is valid after omitting the words " and that turnover is included in the return filed by him before the assessing authority concerned" in sub-rule (b) and the words" provided that the goods are transferred in the same form as they were purchased" in sub-rule (i),(j) and (k) thereof.

(3)(i) In cases where the execution of a works contract extends over a period of more than one year, the total turnover for the purpose of sub-rule (2) for that year shall be deemed to be the value of goods purchased for being supplied or used in the execution of such contract in that year;

(ii) In the cases where the value of goods involved in the execution of a works contract or the amounts referred at clause (a) to (i) of sub-rule (2) in such contract are not ascertainable from the accounts of a dealer or where under Section 5H contractee is required to deduct tax at source, the turnover of the dealer for the purpose of Sections 5F or 5H, shall be determined after deducting the amount
calculated at the following percentages for different types of contracts from the amounts paid or payable to the dealer for carrying out such contract :

(i) H.T. Transmission Lines   20
(ii) Sub-Station equipment    15
(iii) Power house equipment and extensions     15
(iv) 11 and 22 KV and L.T. distribution lines 2+5 17
(v) All other electrical Contracts   25
35
 
(i) Construction of fish nurseries and cementring wells   30
(ii) Supplying and fixing sluices   20
(iii) Concrete broken stone in lime mortor 1: 2         27
(iv) Concrete broken stone cement mortor 1:3                                                                             20 
(v) Country brick in cement mortor 17
(vi) Country brick in lime mortor  20
(vii) Country brick in clay   30
(viii) Plastering with cement mortor 1:2 1/2" thick  35
(ix) Plastering with cement mortor 1:3" thick  35
(x) Reinforced concrete work 35
(xi) Sanitary fitting such as fixing closets ventilating shafts etc.,    25
50
50
30

(2[(4)] Omitted by G.O.Ms.No.788 Rev. dt.21.9.1996.

Note: The A.P.High Court in the case of Gannon Dunkerly & Co. and Others Vs. State of Andhra Pradesh(1996) 23 APSTJ 195held that rule 6(3) (i) shall be read as applicable only to the value of goods supplied or used in works contract during the year and the rule 6(3)(ii) prescribing per centage of deduction for different kinds of contracts for estimating value of goods supplied where it cannot be ascertained is valid.

Note: After the introduction of Section 5F sub-rule was subs. and sub-rules (3) &(4) were added by G.O.Ms.No.244 Rev.dt.17.5.1995 w.e.f.1.4.1995. Sub-rule (4) was however deleted by G.O.Ms.No.788 Rev. dt.21.9.1996. The earlier sub-rule (2) read as under:

[(2) (i) For the purpose of sub-rule(1) the total turnover of a dealer shall, in relation to a works contract, be the amount realised or realisable by the dealer for carrying out such contract less the cost of labour incurred by the dealer in the execution of such contract.

(ii) In case, the cost of labour is not ascertainable from the accounts of the dealers the value of goods involved in the execution of a works contract shall be the value of such goods estimated with reference to the prevailing market prices.

(iii) In case, the execution of a works contract extends over a period of more than one year, the total turnover for the purpose of this rule for the year shall be deemed to be the value of goods purchased for being supplied or used in the execution of such contract in the year.

(iv) In case, either the value of goods involved in the execution of a works contract or t he lost of labour in such contract is not ascertainable from the accounts of a dealer, the total turnover of the dealer,shall be deemed to be the amount payable to the  dealer for carrying out such contract less a sum not exceeding such percentage of it as may be fixed by the Commissioner of Commercial Taxes from time to time for different types of contracts for different areas, representing the usual proportion in such areas of the cost of labour to the value of materials used in executing such contract, subject to the following maximum percentages:

(i) H.T. Transmission lines. 
15
(ii) Sub-station equipment. 10
(iii) Power house equipment and extensions. 10
(iv) 11 and 22 KV and L.T. distrubution lines. 12
(v) All other electrical contracts. 20
30
 
(i) Construction of fish nurseries and Cement ring wells.  25
(ii) Supplying and fixing sluices.  15
(iii) Concrete broken stone in lime mortor 1:2 22
(iv) Concrete broken stone cement mortor 1:3 15
(v) Country brick in cement mortor  12
(vi) Country brick in lime mortor 16
(vii) Country brick in clay  25
(viii) Plastering with cement mortor 1:2 1/2" thick. 33 1/3
(ix) Plastering with cement mortor 1:3" thick 33 1/3
(x) Reinforced concrete work  31
(xi) Sanitary fitting such as fixing closets ventilating shafts etc 20 20
50
(e) Dyeing contracts. 50
(f) All other contracts. 30

(2) Sub-rule (4) was omitted by G.O.Ms.No. 788, Rev. dt.21.9.1966. The earlier rule read as under:
(4) Notwithstanding anything contained in sub-rules (1) to (3), the total turnover of a dealer who opts to pay tax under Section 5G shall be determined after deducting the amounts specified in clauses (a) to (f).
(a) Labour charges for execution of the works;
(b) Charges for planning, designing and architect's fees;
(c) Cost of establishment of the contractor to the extent it is relatable to supply of labour and services;
(d) Other similar expenses relatable to supply of labour and services;
(e) Profit earned by the contractor to the extent it is relatable to supply of labour and services.
(f) Amounts paid to sub-contractor for the execution of works contract, provided he is a registered dealer and the turnover is included in the return filled by such sub-contractor. 

1[Rule 6-A

Declaration by jaggery dealers:
(1) The declaration referred to in provision (C) to the Fifth Schedule shall be in Form 1.
(2) Such declaration Forms shall be printed under the authority of the 2(Commissioner of Commercial Taxes);
    1. Added by G.O.Ms. No.83 Rev.dt.17.1.1976.
    2. Subs. by G.O.Ms.No.1766 Rev. dt. 18.10.1978.       
Provided that when declaration Forms printed under the authority of the '(Commissioner of Commercial Taxes) are not readily available for use for any reason, the declaration Forms duly stamped with the Official seal of the assessing authority concerned may be used in lieu of such printed declaration Forms.
(3) The printed declaration Forms may be obtained from the assessing authority concerned on payment of the cost quoted thereon.
(4) Every dealer, who claims exemption from payment of tax on the sale of jaggery effected by him by virtue of proviso (c) to the Fifth Schedule, shall obtain a declaration in duplicate duly filled in and signed by the registered dealer who sold such goods containing particulars as in Form-1. The dealer claiming exemption shall file the original of such declaration before the assessing authority concerned along with the return prescribed under rule 15 or rule 17.Andhra Pradesh General Sales Tax Rules, 1957
Provided that the assessing authority may, on application of the assessee and if he is satisfied that the assessee was prevented by sufficient cause from furnishing such declaration within time, allow such declaration to be furnished within such further time as it thinks fit before the completion of the final assessment.(5) Every dealer in jaggery shall keep and maintain a register in Form 'J' showing a true and correct account of the declaration forms obtained for issue by him and shall produce the register and the used and unused declaration Forms before any officer authorised under the Act for the purpose of assessment, appeal or revision or on demand at any time by any officer authorised to inspect the place of business or for the purpose of an investigation incidental or ancillary to the verification.
(6) Every dealer who receives such Form under sub-rule (4) shall maintain a register in Form 'K' in respect of the Forms received from the registered dealers.
(7) If any Form of declaration is lost, destroyed or stolen, he shall report the same to the authority from whom he obtained the Forms and shall make appropriate entries in the remarks column of the register referred to in sub-rule(5).
(8) If a declaration Form either blank or duly completed is lost while in the custody of the dealer or while in transit and has not reached the purchasing dealer, he shall furnish security equivalent to the tax due by way of an indemnity bond for each declaration Form so lost to the authority from whom the Forms were obtained.
(9) If a declaration duly filled and signed is lost while in the custody of the selling registered dealer, he shall furnish security equivalent to the tax due by way of an indemnity bond for each such declaration, to the authority before whom he is required to file a return of his turnover under rule 15 or rule 17, as the case may be.
(10) If a declaration duly filled and signed is lost in transit or from the custody of the dealer he shall obtain a duplicate of the Form with the following endorsement made in RED INK across the page in all the three parts and duly signed by the selling registered dealer. Until such a duplicate Form is obtained, the sate in question shall not be eligible for exemption from tax:

"I,........................................................................................................hereby affirm that this is a duplicate of the declaration  Form No............................................................signed on....................... and issued to .................................................. who  is paying tax on the rolls of the(assessing authority)


                                                                                                                                               Signature of the Selling registered dealer

Rule 6-B

Composition of tax in the case of dealers executing  works contracts:
(1)The dealer who elects to compound the tax for any year under section 5G shall submit an application in the Form-L to the assessing authority each year,within thirty days from the commencement of the year or within thirty days from the date of commencement of the business if he commences the business during the course of the year,as the case may be. SEE FORM-L
Provided that the assessing authority having jurisdiction may on sufficient cause and for reasons to be recorded in writing condone the delay in respect of application received after expiry of thirty days from the commencement of the year or after the expiry of  thirty days from the date of commencement of business as the case may be.However, the delay conconed shall not exceed sixty days and delay shall be condoned within a period of ninety days from the date of commencement of such year or the business, as the case may be.
(2)(i)The assessing authority concerned,after conducting such verification as may be necessary permit such dealer,subject to the conditions specified in the sub-rule(1),to pay in lieu of the amount of tax payable by him during the year,in respect of which such permission is granted,an amount by way of composition as provided in Section 5-G.
(ii)Such permission for composition shall be granted within thirty days from the date of receipt of application during the year for which the composition is applied for.The permission shall  be in Form L-1 and shall be valid for entire year to which it relates. SEE FORM L-1
(iii)The assessing authority may cancel such permission in the following cases:
(a)If the dealer fails to pay tax in any month within the time specified and ,or;
(b)if it appears to assessing authority that the dealer has suppressed whole or part of turnover in the return filed by him or;the return filed by the dealer appears to be made thereunder.
(c)if the dealer contravenes any provisions of the Act or the Rules made thereunder.
Note: Rule 6-B was ins. by G.O.Ms.No. 244 Rev. dt. 17.5.1995 w.e.f.1.4.1995.

6-C.In determining the turnover liable to tax under Section 5A the amounts specified in the Clauses below shall be deducted from the turnover of a dealer apart form the deductions specified in Section 5A.

(a) The tax collected by the dealer under Section 5A of the Act. It shall be determined by applying the following formula in case where tax collected is not shown separately or the tax collected under Section 5A has not been deducted otherwise from the aggregate of turnover.
Turnover of the dealer taxable under section 5A x Rate of tax under section 5A
_______________________________________________________________
100 + Rate of tax under section 5A

(b) all amounts allowed as discount, provided that such discount is allowed in accordance with the regular practice of the dealer or is in accordance with the terms of a contract or agreement entered into in a particular case and the accounts show that the purchaser has paid only the sum originally charged less the discount.

(c) (i) all amounts allowed to purchasers in respect of goods returned by them to the dealer when the goods are taxable on sales provided that the goods were returned within a period of a six months from the date of delivery of the goods and the accounts show the date on which the goods were returned and the date on which and the amount for which refund was made;

(ii) all amounts received from the sellers in respect of goods returned to them by the dealer, when the goods are taxable on the purchase value provided that the goods were returned within a period of six months from the date of delivery of the goods and the accounts show the date on which the goods were returned and the date on which and the amount for which refund was received;

Provided that the claim for deduction on account of such returned goods shall be admissible if it is preferred within a period of six months from the date on which the goods sold have been received or the goods purchased have been returned as the case may be.

(iii) The turnover of the goods generally exempt from tax shall be deducted from the total turnover of any dealer for determining minimum turnover of rupees ten lakhs specified in sub section (1) of Section 5A.

 Rule 6C ins. by G.O.Ms.No.788, Rev.(CT-II) Dept., Dt.21-09-1996 has inserted this rule and published in A.P.Gazette, Dt.23.9-1996.

Rule 7

(1) In the case of a dealer having more than one place of business all returns prescribed by these rules, shall be submitted by the head office in the State and shall include the total turnover of all the branches of his business. Each branch shall also -

(a) submit to the assessing authority of the area in which it is situated, a return of the total turnover of the branch in Form A1 or A2; and

(b) intimate to such authority the fact that the return of the total turnover of its business is included in the return submitted by its head office and specify the name and address of such head office.
(2)For the purposes of determining whether a dealer is liable to pay tax, the total turnover at all places of business in the State shall be taken into consideration. 

Rule 8

(Omitted by G.O.Ms.No.244 Rev.dt.17.5.1995 w.e.f.1.4.1995.

Note: Rule 8 was omitted by G.O.Ms. No. 244 Rev. dt.17.5.1995. The earlier rule read as under:
8. Every dealer [liable to get himself registered under Section 12 of the Act] who, before the commencement of the Act,had been doing business, shall within 30 days of the commencement of the Act,submit to the assessing authority of the area concerned, a return in form A-1 showing the total and net turnover of his business seperately in goods liable to different rates of tax, in the twelve months, immediately preceeding the commencement of the Act.
The bracketed words were subs. for the words "liable to pay tax under the Act" by G.O.Ms.No. 1445 Rev.d.5.11.1986 and the words 'or Section 12-A' Omitted by G.O.Ms.No.868, Rev.dt.29.8.1989.

Rule 9

[Every dealer liable to get himself registered under Section 12 of the Act commencing business after 15th june,1957 shall within 30 days of the commencement of business submit to the assessing authority of the area in which his principal place of business is situated,a return in Form-A showing his estimated total and net turnover for the first twelve months of his business.]
Note : Subs. by G.O.Ms.No. 1445 dt.5.11.1986 published in A.P. Gazette Extra ord. Part I dt. 25.11.1986. The obligation to submit A or A1 returns is linked to registration irrespective of liability to tax. The words 'or Section 12-A' omitted by G.O.Ms.No. 868 Rev. dt.29.8.1989.

Rule 10

2(The assessing authority if he is satisfied after making such scrutiny of the accounts of the dealer and such enquiries as he may consider necessary that the return submitted under 6[rule 9] is correct and complete, fix provisionally on the basis of the return the annual tax or taxes 3(...)payable at the rate or rates specified in 4[sections 5,5-B,5-C,5-E,5-F,5-G,6,6-A,6-A] or notified under sub-section(1) of Section 9 in a case 1[where the total turnover is not more than 5[10 lakhs] and/or the total tax payable in a year is not more than Rs.12,000] and 1[where the total turnover exceeds 5[Rs.10 lakhs] and/or the total tax payable in a year exceeds Rs.12,000] the dealer shall submit a return in the manner prescribed under the rule 17.]
(Provided that a dealer dealing exclusively in goods under the Fourth Schedule and/or in goods exempted by a notification issued under sub-section(1) of Sextion9, such dealers irrespective of their turnover exceeding 5[Rs.10 lakhs] may file a return in Form A-1 under rule 15.

SEE FORM A1
Provided further that in case of every newly registered dealer it shall not be necessary, under these Rules, to fix tax or taxes payable during the year in which he is registered and shall submit a return in the manner prescribed under rule 17.)

1. Subs. by G.O.Ms.No. 1197 Rev.dt. 17.10.1985.
2. The rule was sub. by G.O.Ms.No.1251 Rev.dt.12.9.1975
3. Ins. by G.O.Ms.No.473 Rev.dt.18.3.1981. The words "and the surcharge" were omitted by G.O.Ms.No.244 Rev.dt.17.5.1995.
4. Subs.by G.O.Ms.No.1197 Rev.dt17.10.1985. Subs.for the expression "Sections 5,5-A,5-B,5-C,5-E,6,T-A,6-B,6-C" by G.O.Ms.No.244 Rev.dt.17.5.1995. 
5. Subs. for the expression "Rs.5 lakhs" by G.O.Ms.No.688 Rev.d. 11.10.1988 w.e.f. 14.10.1988.
6. Subs. for the words "Rule 8 or 9" by G.O.Ms.No.244 Rev.dt.17.5.1995.

Rule 11

1(Where any dealer 5[liable to get himself registered under Section 12 of the Act] fails to submit before the date prescribed in that behalf, a return as required , by 6[rule 9], or produces the accounts, registers and other documents after inspection or submits a return subsequent to the date of inspection; or if the return submitted by him appears to the assessing authority to be incorrect or incomplete,the assessing authority shall after following the procedure prescribed in rule 12 determine the turnover of the dealer to the best of his judgment, and fix provisionally the annual tax or taxes 2(....)payable at the rate or rates specified in 3(Sections 5, 5-B, 5-C, 5-E, 5-F, 5-G, 6, 6-A, 6-A) or notified under Section 9(1):
4(Provided that where the returns submitted by a dealer include the turnover or any of the particulars thereof which would not have been disclosed but for an inspection of accounts, registers or other documents, of the dealer made by an officer under the Act before the submission of such returns, the assessing authority may, after giving an opportunity to the dealer for making a representative in this behalf treat such returns to be incorrect or incomplete returns and proceed to take action on that basis.)

1. Subs. by G.O.Ms.No. 626 Rev.dt.1.7.1969 w.e.f.1.7.1968.
2. The words "and the surcharge" ins. by G.O.Ms.No.473 Rev.dt.18.3.1981 were omitted by G.O.Ms.No.244 Rev.dt.17.5.1995.
3. Subs. by G.O.Ms.No.1445, Rev.dt.5.11.1986. Subs.for the expression "Sections 5,5-A,5-B,5-C,5-E,6,6-A,6-B,6-C" by G.O.Ms.No.244
Rev.dt.17.5.1995.
4. Added by G.O.Ms.No.626 Rev.dt.1.7.1969 w.e.f.1.7.1968
5. Subs. for the words "liable to pay tax under the Act" by G.O.Ms.No.1445 Rev.dt.5.11.1986 and the words or Section 12-A omitted by G.O.Ms.No.868,Rev.dt.29.8.1989.
6. Subs. for the words "rule 8 or 9" by G.O.Ms.No.244 Rev.dt.17.5.1995.

Rule 12

1(Where any dealer 2(liable to get himself registered under Section 12 of the Act) fails to submit a return before the date prescribed in that behalf or produces the accounts registers and other documents after inspection or submits the returns subsequent to the date of inspection the considers necessary, assess him to the best of his judgement.Where any return submitted by a dealer appears to the assessing authority to be incorrect or incomplete, the assessing authority shall, after giving the dealer a reasonable opportunity of proving the correctness and completeness of the return submitted by him and making such enquiry as he deems necessary, assess him to the best of the judgement.

     1. Sub by G.O.Ms.No.626 Rev.dt.1.7.1969 w.e.f.1.7.1968
     2. Subs for the words "liable to pay tax under the Act" by G.O.Ms.no. 1445,Rev.d.5.11.1986 and the words or Section 12-A omitted by G.O.Ms.No.868, Rev.dt.29.8.1989.

Rule 13

As soon as the tax1(....) has been provisionally fixed under rule 10 or 11, the assessing authority shall issue to the dealer a notice in Form B and dealer shall pay for each month of the year of assessment one-twelfth of the tax 1(.....)provisionally fixed at the time and in the manner specified in the notice, the monthly installments due for the months preceding the date of issue of the notice being paid in a lumpsum.
     1. The words "and the surcharge" ins.by G.O.Ms.No.473 Rev.dt.18.3.1981 were omitted by G.O.Ms.No.244 Rev.dt.17.5.1995.

Rule 14

14.(1)Every casual trader referred to in clause(c) of section 2 shall within 24 hours of arrival in any place in the State intimate to the assessing authority of the area,the address of his residence in the State ,the nature of goods in which he intends to deal and the period within which he intends to leave the place in the State.1(and shall submit a return in Form AA.On the return so submitted,the authority  may assess the casual trader provisionally and serve on him a notice in Form BB,requiring the payment of tax 2(....)provisionally assessed.The casual trader shall pay the tax 2(....)within such time and in the manner specified in the notice):

3(Provided that 4(in any event if such casual trader transports goods through a checkpost,he shall intimate to the Officer -in-Charge of the check-post,the place or places in the State  where he intends to take his goods.)

(2)The casual trader, shall submit a return to the assessing authority of the area concerned,in Form A3,accompanied by a treasury receipt for the tax or taxes2(....) payable by him under 5[Sections 5,5-B,5-c,5-E,5-F,5-G,6,6-A,6-A,6_C] or notified under section 9(1) on the basis of the return on or before the last day on which he intends to leave the place where he has been carrying on business.The assessing authority shall thereupon assess such trader after satisfying himself as to the correctness and completeness of the return submitted by him and after making such enquiries as he deems fit.
1[(2A) Where a casual trader fails to submit a return in Form AA within 24 hours of arrival,the assessing authority may provisionally assess the tax2(....) payable by the dealer to the best of his judgement, and issue a demand in FormBB for the amount of tax 2(....)due and the casual trader shall pay the tax demanded within such time, and in such manner as specified in the notice.]
(3) 5(Where) any casual trader fails to submit before the date prescribed in that behalf, a return as required by sub-rule (2) or prescribed in that behalf, a return as required by sub-rule (2) or  produces the accounts, registers and other  documents after inspection, or submits a return subsequent to the date of inspection) or if the return submitted by him appears to theassessing authority to be incorrect or incomplete, the assessing authority shall, after following the procedure prescribed in rule 12, assess the tax payable 2(....) according to the best of his judgment and issue a notice of demand in Form B-4 for the tax 2(.....)due. The casual trader shall thereupon pay the sum demanded within such time and in the manner specified in the notice.
5(Provided that where the returns submitted by a casual trader include the turnover or any of the particulars thereof which would not have been disclosed but for an inspection of accounts,registers or other documents, of the casual trader made by an officer under the Act before the submission of such returns ,the assessing authority may after giving an opportunity to the casual trader for making a representation in this behalf,treat such returns to be incorrect or incomplete returns and proceed to take action on that basis.)

1. Added by G.O.Ms.No.1960 Rev.dt.20.12.1962.
2. The words "and the surcharge" ins. by G.O.Ms.473 Rev.dt.18.3.1981 were omitted by G.O.Ms.No.244 Rev.dt.17.5.1995.
3. Added by G.O.Ms.No.1857 Rev.dt.28.10.1963.
4. Ins. by G.O.Ms.No.125 Rev.dt.31.1.1966.
5. Subs. by G.O.Ms.No.626 Rev.dt.1.7.1969 w.e.f. 1.7.1968. Proviso added ibid. By G.O.Ms.No.244 Rev.dt.17.5.1995 subs.for the expression "Sections 5,5-A,5-B,5-C,5-E,6,6-A,6-B,6-c".
6. Subs. by G.O.Ms.No.1445 Rev. dt.5.11.1986.

Rule 15  

1[(1)  Every dealer liable to submit a return under rule 9, except the dealers mentioned below, shall within thirty days of the close of the year, submit to the assessing authority of the area in which his principal place of business is situated a return in Form A1 showing the total turnover and the net turnover in goods liable to different rates of tax at all places of his business in the preceding year:

(a) The dealers who are required to file return in Form A2 under Rule 17;
(b) The dealers who opted to pay tax under Section 14C of the Act for that year;
      and
(c) The dealers who are eligible to file returns under Section 14D of the Act for that year].

(2) Every dealer who discontinues his business during the course of a year in which he has been provisionally assessed under rule 10 or 11 submit to the assessing authority concerned a return in Form A1 for the period upto and inclusive of the date of discontinuance within 30 days of the date of such discontinuance.

(3) Every dealer liable to submit a return in Form A1 under sub-rules (1) and (2) above, shall submit along with the return, a receipt from a Government treasury or a *(crossed cheque) in favour of the assessing authority for the full amount of the tax 2(...) due for the year on the basis of the return, after deducting therefrom, the provisional tax, if any, paid already for the year, falling which the assessing authority, shall serve upon the dealer a notice in Form B1, for the tax 2( ...) due and the dealer shall pay the sum demanded within the time and in the manner specified therein.

Provided that in a case where a dealer intends to pay tax 2( ...) through a 1( crossed cheque) the cheque should be sent so as to reach the assessing authority within fifteen days of the close of the year to which the tax 2( ...) relates or the date of discontinuance of business, as the case may be.]

     * Subs. by G.O.Ms.No.101 Rev.dt.2.2.1989 for the words 'bankers cheque' w.e.f.4.2.1989.

(4) On the receipt of a return in Form A1 the assessing authority shall, if he is satisfied after such scrutiny of the accounts and after making such enquiry as he considers necessary, that the return is correct and complete, finally assess on the basis of the return, the tax or taxes 2( ...) payable under 3( Sections 5, 5B, 5C, 5E, 5F,5G,6, 6A, 6C) or notified under Section 9(1) for the year to which the return relates.

(5) 4(Where any dealer fails to submit a return before the date prescribed in that behalf or produces the accounts, registers and other documents after inspection or submits a return subsequent to the date of inspection) or if the return submitted appears to the assessing authority to be incorrect or incomplete, the assessing authority shall after following the procedure prescribed in rule 12, finally assess the tax or taxes  2(...) payable under 3[Sections 5, 5B, 5C, 5E, 5F,5G,6, 6A, 6C ] or notified under Section 9(1) according to the best of his judgment:

5(Provided that where the returns submitted by a dealer includes the turnover or any of the particulars thereof which would not have been disclosed but for an inspection of accounts, registers or other documents of the dealer made by an office under the Act before the submission of such returns, the assessing authority may, after giving an opportunity to the dealer for making a representation in 
this behalf, treat such returns to be incorrect or incomplete returns and proceed to take action on that basis.)


(6) If on final assessment under sub-rule(4) or (5) any tax 2( ...) is found to be due from the dealer after deducting the tax or taxes 2( ...) paid by him towards the provisional assessment and the time of the submission of the return in Form A1 for the year, the assessing authority shall serve on the dealer a notice in Form B3 and the dealer shall pay the sum demanded in the notice within such time and in such manner as specified therein. If however any refund of tax is found to be due to the dealer, the assessing authority shall serve on him a notice in Form C.

RULE 5[15-A. SELF ASSESSMENT:(1)Every dealer liable to submit a return under sub-section(1) of Section 14-D shall within thirty (30) days of the close of the year,submit to assessing authority of the area in which his principal place of business is situated a return in Form A10 showing total and net turnovers and tax due thereon at all places of his business in the preceding year,along with details of usage of Way Bills,C-Forms,F-Forms,H-Forms and G-Forms in the Annexure I to V to Form-A10.

SEE FORM A 10
7[Provided that in respect of the returns received after the expiry of due date the assessing authority concerned may,on sufficient cause and for reasons to be recorded in writing ,condone the delay upto a maximum period of thirty days.However for the year 1995-96 the dealer may submit the return under sub-section (1) of Section 14D on or before 30th september 1996.]
(2)Every dealer who discontinues his business during the course of a year in which he has submitted the return on self assessment basis under sub-rule(1) above,shall submit to the assessing authority concerned a return in Form A-10 for the period upto and inclusive of the dateof discountinuance within 30 days of the date of such discontinuance.
(3)Every dealer liable to submit a return under sub-section(1) of Section 14-D,shall submit along with the return,a receipt from a Government treasury or a crossed demand draft in favour of the assessing authority for the full amount of tax due for the year after deducting thereform,the provisionaltax,if any,paid already for the year.
(4)On receipt of a return in Form A10 along with the proof of payment of tax due thereon and after verifying the conditions mentioned in sub-section(3)and(4)of Section 14-D,and unless it is decided to take up detailed assessment under Section 14 of the Act the assessing authority shall accept the return and pass assessment order without requiring the presence of the dealer or calling for his book of accounts.The assessment order shall be sent to the dealer concerned by post.]
7[(5)For the purpose of sub-clause (ii)of sub-section (3) of section 14-D,the increase in net taxable turnover during assessment year shall not be less than fifteen percent over such turnover of the preceding year.]

1. Sub-rules (1) and (3) were subs. by G.O. 1251 rev.dt.12.9.1965. Again sub-rule(1) was substituted by G.O.Ms.No.244 Rev.dt.17.5.1995. The earlier sub-ruel (1) read as under: 
(1) Every dealer liable to submit a return under rule rule 8 or 9 except those who have elected to be assessed under rule 17, shall within thirty days of the close of the year,submit to the assessing authority of teh area in whcih his principal place of business in the preceding year.

2 The words "and the surcharge" ins. by G.O.Ms.No.473 Rev.dt.18.3.1981 were omitted by G.O.Ms.No.244 Rev.dt.17.5.1995.

3. Subs. by G.O.Ms.No.626 Rev.dt.5.11.1986. Again subs.for the expression "Sections 5,5-A,5-B,5-C,5-E,6,6-A,6-B,6-C" by G.O.Ms.No.244 Rev.dt.17.5.1995. 

4. Subs. by G.O.Ms.No.626 Rev.dt.1.7.1969 w.e.f.1.7.1968. 

5. Subs. by G.O.Ms.No.244 Rev.dt.17.5.1995. The earlier rule added by G.O.Ms.NO.626 Rev.dt.1.7.1969 w.e.f.1.7.1968 and Subs. by G.O.Ms.No.842 Rev.dt.12.7.1977 read as under:

"15-AIn the case of a dealer whose total turnover for a year is less than 6[Rs. 15 lakhs] the assessing authority shall, without requiring the presence of the dealer or calling for his accounts, ordinarily accept the return submitted by the dealer, if the return is prima facle correct and complete". Provided, that the return shall not be so accepted, if on inspection of the business premises of the dealer or otherwise, he has reason to believe that the dealer has suppressed a part or whole of the turnover of his business or that the dealer is evading the payment of tax:

*[Provided further that the return shall not be so accepted if the difference between the net taxable turnover returned for the relevant year and the net taxable turnover determined for the immediately preceding year is less than 15% of the net taxable turnover determined for the immediately preceding year;]

* Subs. by G.O.Ms.No.101, Rev.dt.2.2.1989 w.e.f.4.2.1989. Provided also that the return shall not be so accepted in respect of a dealer who has started business in the year or who has done business for part of the year only.]

6. Subs. for the figures Rs. 1 lakh by G.O.Ms.No.491 Rev dt.5.7.1988. Again by GOMS No.710 Revenue Dt.28.7.1993 subs. for the figure "Rs. 10 lakhs".

7. Added by G.O.Ms.No.788 Rev.dt.21.9.1996.

Rule 15B.

In case of a dealer having an authorised fair price shop under the public distribution system exclusively dealing with the sale/supply of the essential commodities such as rice, wheat, jowar, sugar, palmolein oil, kerosene allotted by the Civil Supplies Departments, and purchased from the dealers or Corporations nominated by Civil Supplies Department, under the public distribution system and 
who is not liable to pay tax, need not submit a return to the assessing authority concerned.
     1. Ins. by G.O.Ms.No. 102 Rev. dt. 6.2.1988 w.e.f. 10.2.1988.   

Rule *[15-C. 

(1)Every dealer who is eligible to opt to pay tax under Section 14-C of the Act shall within thirty(30) days of the close of the year,submit to the assessing authority of the area in which his principal place of his business is situated,a return in Form A-9,showing the total turnover of his business,at all places of business,in the preceding year and option for payment of tax under Section 14-C of the Act,and along with the return,he shall submit a receipt from a Government Treasury or a crossed Demand Draft in favour of the assessing authority for the full amount of tax payable thereon for the year to which the return relates after deducting therefrom the provisional tax , if any paid already for the year.
Provided that in respect of the returns received after the expiry of due date the assessing authority concerned may ,on sufficient cause and for reasons to be recorded in writing ,condone the delay upto maximum period of thirty days.

SEE FORM A9
(2)The assessing authority shall issue a certificate in Form D-2 when the assessment is deemed to have been completed under sub-section (6) of Section 14-C.

SEE FORM D2
(3)The Commercial Tax Officer of the area concerned may cancel the option exercised by a dealer under Section 14-C,
(a)if the dealers turnover appears to exceed the turnover specified in sub-Section(1) of Section 14-C,any amount paid by such dealer during the year in accordance with the provisions of Section 14-C shall be adjusted towards the tax payable for the year;or
(b)if the return filed by dealer appears to be incorrect or incomplete.
(4)A notice in form D-3 shall be issued to the dealer in the cases where the option exercised by the dealer under sub-section(1) of Section 14-C is cancelled under sub-section(7) of Section 14-C.

SEE FORM D3
(5)In all cases where option given by the dealer for payment of tax is accepted under sub-rule(2)the assessing authority shall as soon as,may be after thirty(30) days of expiry of the year, make a provisional assessment for the current year on the basis of the return received from dealer under sub-rule(1) and issue a notice to the dealer in Form B-7.The assessee shall pay tax for current year in monthly instalments,as specified in the demand notice.The tax paid so during the current year shall be adjusted against the tax due to be paid by him as per the returns to be filed at the end of the year either under Rule 15 or under sub-rule(1) as the case may be.]

SEE FORM B7
     * Added by G.O.Ms.No.244 Rev.dt.17.5.1995 w.e.f1.4.1995.

RULE 1[15D.(1) 
Every dealer who intends to opt for self assessment under Section 14-E of the Act shall,within forty five (45)days of the close of the year,submit to the assessing authority of the area a return Form AA-9,furnishing a statement of the total turnover at all places of his business in the preceding year along with a recepit from a Governmen treasury or a crossed demand draft,in favour of the assessing authority,for full amount of tax payable thereon for the year to which the return relates after deducting therefrom the provisional tax paid,if any,for the year.
Provided that for the assessment year 1996-97 the dealer who intends to opt for self assessment under Section 14-E of the Act may submit to the assessing authority of the area a return in Form AA-9,on or before 30th june,1997.
     The above proviso was added by G.O.Ms.No.408 Rev.dt.14.5.1997,
     Pub. in A.P.Gazette Part I Extra-Or. dt.30.5.97.

(2)From among the dealers who filed return under sub-rule (1) the Deputy Commissioner shall identify, before 31st August of every year, the dealers to be assessed under Section 14 and it shall be done on the basis of guidelines issued by the Commissioner of Commercial Taxes from time to time. The Deputy Commissioner shall inform the dealers about taking up the assessments under 
Section 14-E of the Act.

(3)The assessing authority shall take up the assessment of the turnovers for that year of the dealers who are identified by the Deputy Commissioner under sub-rule (2) above.

(4)The assessment of the dealers who filed a return for a year under sub-rule (1) and who are not identified by the Deputy Commissioner for assessment under sub-rule(4) shall be deemed to have been completed on 30th September of the year in which the returns is filed under sub-rule (1). The Acknowledgement in Form AA 9B given at the time of filing the return shall be deemed to be the 
proceedings passed by the assessing authority in the assessment of the dealer for that year and it shall come into effect accordingly from Thirtieth September of the year. 

(5)Every dealer who files a return for the preceding year under sub-rule (1) shall pay tax for current year in lumpsum or in instalments mentioned below, on the basis of tax due to be paid by him for the preceding year. 

Provisional tax to be paid Schedule of payment 
(a) If tax is below Rs.1200/-  Payment in lumpsum before 30th June of that year. 

(b) If tax is above Rs.1200/-  but is below Rs.2400/-  Payment to be made in two installments, the first installment of Rs.1200/- payable by 30th June for the remaining amount payable by 31st of December. 

(c) If the tax is above Rs.2400/- Payment to be made in twelve equal monthly installments. 

The tax so paid during the current year shall be adjusted against the tax due to be paid by him for that year. 

 (6)Every dealer who files a return for the preceding year under sub-rule (1) shall also file following statements along with the return if he 
did not file the same before the assessing authority during the relevant year.

(1) C Form utilisation statement 
(2) Way Bill utilisation statement.
(3) G Form utilisation statement. 
(4) F Form utilisation statement. 

     1.Rule 15D added by G.O.Ms.No.214, Rev., dt.20-03-1997 has added this Rule w.e.f. 25.03.1997.

Rule 16 * 

Sub-Rule : 1 

The Assessing authority shall as soon as may be, after thirty days of the expiry of the year-

(a) make a provisional assessment for the current year on the basis of the return received from the dealer under sub-rule (1) of Rule 
15 or if such return is not submitted by the due date or if the return submitted appears to him to be incorrect or incomplete according 
to the best of his judgment, after following the procedure prescribed in Rule 12;

(b) issue to the dealer a notice in Form B. Until an assessee receives such notice of Provisional assessment, he shall continue to 
pay tax 1(....) as in the preceding year, unless he is not liable to pay tax in the current year. Any tax 1 (....) so paid shall be 
adjusted when the provisional assessment for the year has been fixed. 

(2) The amount of tax or taxes 1 (...) provisionally fixed for any year under rules 10,11 or 16(1) and the instalments specified in the 
notice in Form B shall if they include fraction of a rupee be rounded to the nearest rupee. 

     1. The words "and the surcharge"ins. by G.O.Ms.No.473 Rev.dt.18.3.1981 were omitted by
         G.OMs.No.244Rev.dt.17.5.1995 w.e.f.1.4.1995. 

Rule 1[17.

 [(1) Every dealer whose total turnover in a year exceeds 10 [Rs. 10 lakhs] and/or total tax payable in a year exceeds Rs. 12000] and every newly registered dealer irrespective of quantum of turnover for the year in which he was registered, shall submit so as to reach the assessing authority 3 (on or before 7th day of April for the month of March and 20th day of every other month) a return in Form 
A2 showing total and net turnover of the preceding month along with the return he shall submit a receipt from a Government treasury or a crossed demand draft 5 [or a 9crossed cheque] in favour of the assessing authority for the full amount of tax or taxes 4(....) payable for the month to which the return related 5 (under Sections 5, 11(5A), 5B, 5C, 5E, 5F, 5G, 6, 6A, 6C) or notified under sub-section (1) of Section 9.
(****Omitted)

6(Provided that it is however open to the Deputy Commissioner of the area concerned to withdraw the facility of payment of tax due, by a 4 (crossed cheque) if it is established that any dealer had given a cheque without having sufficient funds in his account in the bank to meet the amount of the cheque and the cheque is returned).

8(Provided further that in a case where a dealer intends to pay the tax through a 4(crossed cheque), the cheque should be sent so as to reach the assessing authority on or before the 15th day of the month to which the tax relates ).

1. Rule 17 was subs. by G.O.Ms.No.1251 Rev.dt.12.9.1975.
2. Sub-rule (1) was subs. by G.O.Ms.No.1074 Rev.dt.25.9.1975.
3. Subs. by G.O.MS.No.616 Rev.dt.6.4.1983 and the proviso omitted. Subs. "25th day' for the expression '15th day' by G.O.Ms.No.1197 Rev.dt.17.10.1985. Subs. '20th day' for the words "25th day" by G.O.Ms.No.38 Rev(CT-II) Dept.dt.18.1.1994. Again Sub.for the expression "20th day of every month" by G.O.Ms.No.230 Rev(CT-II)Dept. dt.4.3.96.
4. The words "and the surcharge"Ins. by G.O.Ms.No.473 Rev.dt.18.3.1981 were omitted by G.O.Ms.No.244 Rev.dt.17.5.1995.
5. Subs. by G.O.Ms.No.1197 Rev.dt.17.10.1985. subs. for the expression "Sections 5,5-A,5-b,5-C,5-E,6,6-A,6-B,6-C" by G.O.Ms.No.244 Rev.dt.17.5.1995.
6. Original proviso omitted by G.O.Ms.No.j616 Rev.dt.6.4.1983 and a new proviso added by G.O.Ms.No.1193 Rev.dt.17.7.1984.
7. Subs. by G.O.Ms.No.1197 Rev.dt.17.10.85 for the expression 'Rs. 1 lakh'
8. Added by G.O.Ms.No.1197 Rev.dt.17.10.1985.
9. Subs. by G.O.Ms.No. 130 Rev.dt.20.2.1988 for the words 'crossed cheque'. By G.O.Ms.No.101 Rev.dt.2.2.1989 the expression 'bakers' cheque' was subs. by 'crossed cheque'.
10.Subs. for the expression 'Rs. 5 lakhs' by G.O.Ms.No.688 Rev.dt.11.10.1988 w.e.f.14.10.1988.
11. The bracketed words inst. by G.O.Ms.No.788 Rev.dt.21.9.1996.

Sub-Rule : 1[(1A): Every dealer who is liable to submit a return either 2 (in Form A1 or Form A2 or Form A10) under these rules shall submit the same in duplicate"

Sub-Rule : (1-B). Every dealer shall note the commodity code number in the return in 2(Form A1 or in Form A2 or Form A10) as the case may be in respect of the turnover of each of the commodities]:

     1. Subs. by  G.O.Ms.No.1445, Rev., Dt.05.11.1986 published in A.P. Gazette Extra Ord. Part I, Dt.25-11-1986.
     2 Added by G.O.Ms.No.244 Rev. Dt.17.05.1995. 

Sub-Rule : (1C) For the purpose of sub-rule (1B), the commodity code number shall be a four digited number, the first digit indicating the schedule of the Act under which the commodity falls and next three digits the place of the commodity in the Schedule. The following shall be the commodity code number to the commodities enumerated in the First, Second, Third, Fourth, 1[Fifth , Sixth and Seventh Schedule]

1. Subs by  G.O.Ms.No.868 Rev.dt.29.8.1989.

(2) The returns so filed shall, subject to the provisions of (sub-rules) (3) and (4) be provisionally accepted.
     Subs. by  G.O.Ms.No.4742 Rev. dt 5.11.1980.

Sub-Rule : (3) Where any dealer fails to submit a return in respect of any month before the date prescribed in that behalf or produces the accounts, registers and other documents after inspection or submits a return subsequent to the date of inspection; or if the return submitted appears to be incorrect or incomplete, the assessing authority shall after following the procedure prescribed in Rule 12 determine the turnover to the best of his judgment and provisionally assess the tax or taxes 1(...) payable for the month and shall serve upon the dealer a notice in Form B2 and the dealer shall pay the sum demanded within the time and in the manner specified in the notice.

Provided that where the returns submitted by a dealer include the turnover or any of the particulars thereof which would not have been disclosed but for an inspection of accounts, registers or other documents of the dealer made by an officer under the Act before the submission of such returns, the assessing authority may after giving an opportunity to the dealer for making a representation in this 
behalf treat such returns to be incorrect or incomplete returns and proceed to take action on that basis:

Provided further that if for any reason the determination of provisional assessment of tax or taxes 1(...) payable for any month is not completed on or before the receipt of the return for the succeeding month or months the assessing authority may in his discretion provisionally assess in a single order the tax or taxes 1(...) payable for all such months and serve upon the dealer a notice in Form B2 and the dealer shall pay the sum demanded within the time and in the manner specified in the notice.

Sub-Rule : (4) Where any dealer submits a return without a receipt or demand draft or fails to send a cheque for the full amount of tax 1( ...) payable the assessing authority shall provisionally assess the taxes 1(...) payable for the month and shall serve upon the dealer a notice in Form B2 for the tax 1(...) due and the dealer shall pay the sum demanded within the time specified in the notice.

Sub-Rule : (5) After the close of the year for which returns have been submitted under sub-rule (1) or in the course of the year where a dealer has discontinued business the assessing authority shall, if he is satisfied after such scrutiny of the accounts and making such enquiry as he considers necessary that the returns filed are correct and complete, finally assess in a single order on the basis of the returns,  the tax or taxes 1( ...) payable under 2( Sections 5, 5B, 5C, 5E, 5F, 5G, 6, 6A, 6C) or notified under sub-section (1) of Section 9. for the year to which the returns relate.

Sub-Rule : (5A) Every dealer whose total turnover in a year is not less than forty lakh rupees, shall get the accounts maintained by him for any year, audited by a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 (Act 38 of 1949) and shall furnish to the assessing authority, a certificate of such audit in form XXXVI and a statement in Form XXXVII along with the statements 
in Forms A.R.I, A.R.II, A.R.III and A.R.IV, duly attested by such Chartered Accountant on or before the 30th day of November in the case of a dealer, other than body corporate and the 31st December of the year subsequent to the assessment year, in the case of body corporate. All the statutory forms required to be filed in support of any claim of exemption or concessional rate shall also be 
furnished in original along with such certificate.
Provided that a dealer, whose total turnover in a year is between Rupees twenty lakhs and Rupees forty lakhs may at his option furnish to the assessing authority the said certificate and statements.

Note: Sub-rule (5A) was inserted by G.O.Ms.No.816, Rev.dt.15.11.2000.

Sub-Rule : (6) Where any dealer fails to submit returns or return before the date prescribed in that behalf or produces the accounts, registers and other documents after inspection or submits the return or returns subsequent to the date of inspection, or if any return or returns submitted by him appears to the assessing authority to be incorrect or incomplete, the assessing authority shall following the procedure prescribed in Rule 12 determine the turnover to the best of his judgment and finally assess in a single order the tax or taxes 1(. ..) payable under 2(Sections 5 , 5B, 5C, 5E, 5F, 5G, 6, 6A, 6C) or notified under sub-section (1) of Section 9. 

Provided that where the return submitted by the dealer include the turnover or any of the particulars thereof which would not have been disclosed but for an inspection of accounts, registers or other documents of the dealer made by an officer under the Act before the submission of such returns, the assessing authority may after giving an opportunity to the dealer for making a representation in 
this behalf treat such returns to be incorrect or incomplete returns and proceed to take action on that basis.

Sub-Rule : (7) if on final assessment under sub-rule (5) or (6), any tax 1(...) is found to be due from the dealer after deducting the tax or taxes 1(....) paid by him towards the provisional assessment made under sub-rule (3) or (4) the assessing authority shall serve on the dealer a notice in Form B3 and the dealer shall pay the sum demanded in the notice within such time and in such manner as specified therein. If, however any refund of tax, if found to be due to the dealer, the assessing authority shall serve on him a notice in Form `C`.]

Sub-Rule :3[(8) Any retail dealer claiming exemption from tax payable under Sixth Schedule in respect of sales to other dealers for effecting accommodation sales by the latter shall produce a certificate in Form XXI issued by a dealer to whom the goods are sold and that certificate shall be enclosed to the return to be filed by that retail dealer.]

1. The words "and the surcharge" ins. by G.O.Ms.No. 473 Rev.dt. 18.3.81 were omitted by G.O.Ms.No.244Rev.dt.17.5.1995 w.e.f.1.4.1995.
2. The expression "Sections 5,5-A,5-B,5-C,5-E,6,6-A,6-B,6-C" ins. by G.O.Ms.No.1445 Rev.dt.5.11.86 were subs. by G.O.Ms.No.244 Rev.dt.17.5.1995 w.e.f.1.4.1995.     
3. Sub-rule (8) was added by G.O.Ms.No.788 Rev .dt.21.9.1996.

Rule 17A. Omitted by G.O.Ms.No.1445, Rev. Dt.05.11.1986.

Rule 17AA. Omitted G.O.Ms.No.1445 Rev.Dt.05.11.1986.

Rule [17-B.

For the purposes of levy, assessment and collection of taxes *(....) due under this Act, the procedure laid down in rule 17 shall apply to dealers who act as agents subject to the following modifications-
(a) Every dealer who acts as agent for the purchase or sale of any goods effected by him on behalf of a resident principal shall, in addition to the return or returns that he may be liable to submit under these rules, submit a return in a form A-4 showing the turnover in respect of the principals for the preceding month along with the return or returns he is liable to submit.
(b) the 'patti' (statement of account) rendered by an agent to his principal shall contain the following certificate, namely:-
"Certified that the tax *(......)due on the purchase/sales effected on your behalf has been/will be paid by me/us.

Note: Rule 17-B was subs. by G.O.Ms.No. 1445 Rev.dt.5.11.1986. Published in A.P..  Gazette Extra Ord. Part-I dt.25.11.1986.
The words "and the surcharge" were omitted by G.O.Ms.No. 244 Rev.  dt.17.5.1995.

Rule 17-C.

(1) Every person who is a resident of the State carrying on the business of selling any of the goods specified in the First, [second, third, fifth and sixth schedules] through his agent on his behalf, shall on every occasion such goods are entrusted to the agent, furnish him with a declaration in Form A-5.
(2) The declaration forms used by a dealer under sub-rule (1) shall be serially numbered and maintained in a book form, and shall, bear the official seal of the assessing authority concerned.
     Subs. by G.O.Ms. No. 1445 Rev.d.5.11.1986.

Rule 17-D

(1)Every dealer in rice,claiming reduction of tax under explanation III of the Third Schedule to the Act,in respect of paddy purchased from any other dealer in the State shall furnish a statement in Form F-1 giving details of the particulars of tax paid on paddy. SEE FORM F-1
(2)For the purpose of calculating the quantity of paddy purchased ,with reference to the quantity of rice to which such paddy was converted,the assessing authority may,unless the contrary is proved,compute 100 quintals of paddy as being equivalent to 70 quintals of rice.
(3)The burden of proving that dealer is entitled to a reduction under this rule shall be on the dealer claming the (reduction.)
Inserted by G.O.Ms.No.57 2 Rev.dt.10.5.1966 as rule 17_D. Subsequently renumbered as rule 17-D by G.O.Ms.No.1001 Rev.dt.4.9.1.1976 and substituted by G.O.Ms.No.1366 Rev.dt.27.8.1981. The word (rebate) was subs. by G.O.Ms.No. 1445 Rev.dt.5.11.1986.


Rule [17-E. *

Omitted Inserted by G.O.Ms.No.57 2 Rev.dt.10.5.1966 as rule 17-D. but subsequently renumbered as rule 17-E by G.O.Ms.No.1001 Rev.dt.4.9.1976 and omitted by G.O.Ms.No.1445 Rev.dt.5.11.1989 

Rule 1[17-F.

(1) Every department of the Government liable to pay tax under this Act, shall submit a return in Form 2[A-6] showing the total and taxable turnover for each month and the amount or amounts actually collected by it by way of tax or taxes during that month. The return for each month shall be submitted so as to reach the assessing authority of the area having jurisdiction over the place of business on or before the 2(20th day) of the month succeeding month. The return shall be submitted by the officer of the department duly authorised in this behalf by the head of the Department concerned. Along with the return he shall also submit a receipt from the Government treasury or specify in the return the name of the treasury and the number and the date of the receipt of the Sub treasury or the Treasury officer concerned for the full amount of the tax or taxes payable under any of the sections under the Act, for the month to which the return relates.
(2) The return so submitted shall be provisionally accepted. The assessing authority shall, as soon as may be, after the receipt of the return, check the accounts of the department and verify the correctness of the return, rates of taxes charged and the amount collected by way of taxes.If the return or the rates of taxes charged and the amount collected by way of tax are found to be incorrect, he shall intimate the correct rate applicable and the amount of tax to be collected to the Department concerned. The department concerned shall thereafter rectify the mistake and collect and remit the correct taxes due under the Act and intimate the fact to the assessing authority together with the name of the treasury, receipt number and date in which they were remitted.]

1. Ins. by G.O.Ms. No. 1356 Rev.dt.28.8.1984.
2. Subs. for the expressions 'Form A-9' and '15th day' by G.O.Ms.No. 1445 Rev.dt.15.11.1986. Again by G.O.Ms.No.38 Rev (CT-II) Dept dt.18.1.1994 for the words "25th day" the words "20th day" were inserted.  

[17G.(1)*[Every dealer in liquor] mentioned in the Sixth Schedule claiming deduction of turnover of such goods on which tax has been levied at the immediately preceding point of sale shall furnish a statement in Form F2 giving details of the particulars of tax paid on the turnover of such goods at the rates mentioned in the Schedule.

(2)The burden of proving that a dealer is entitled to deduction of turnover under this rule shall be on the dealer claiming the deduction.
   * Subs. for the words "Every dealer in goods" by G.O.Ms.No.244 Rev., dt. 17.5-1995
     w.e.f.1.4.1995. 

Rule 17-H.

Every dealer who received in any year any amount due to price variations which would have been included in his turnover for any previous year,if it has been received by him in that year shall,within thirty days from the end of that year in which such amount is received,submit a return in Form A-7.The procedure prescribed in rule 15 shall apply to assessments under this rule.
SEE FORM A-7

Rule 17-I 

1The tax to be deducted at source under Section 5H shall be at the rates prescribed below :

(i). All categories of contracts not falling in 4% of turnover determined as per sub-clause (ii)  sub-clause (ii) mentioned below of sub-rule (3) of Rule 6. 

(ii). Exclusive Civil Contracts namely 2% of turnover determined as per sub-clause (ii)  contracts for laying or repairing   of sub-rule (3) of Rule 6.  of roads and contracts for canal   digging lining and repairing

Sub-Rule : (2) Every authority or contractee, who is required to deduct tax under Section 5H shall, within fifteen days, from the expiry of the month during which tax is deducted, make payment of tax so deducted through a crossed cheque or Demand Draft in favour of the assessing authority having jurisdiction over the dealer concerned.

Sub-Rule : (3) The authority or contractee making deduction of tax as specified in Section 5H shall furnish a certificate in Form XX immediately after the deduction is made to the dealer from whom such deduction is made.

*Note: Rules 17-G to 17-I were added by G.O.Ms.No. 1445 Rev. dt.5.11.1986 published in A.P. Gazette Extra Ord. Part I, dt.25.11.1986. Rule 17.I. omitted by G.O.Ms.No.868, Rev,dt.29.8.1989. Again Rule 17-I was ins. by G.O.Ms.No.244 Rev.d t.17.5.1995 w.e.f.1.4.1995. Again Rule 17-I was subs.by G.O.Ms.No.788, Rev.dt.21.9.1996 pub. in A.P.Gazette dt.28.9.1996. By G.O.Ms.No.556 Rev.dt.7.8.2000 sub-rule (1) was subs. w.e.f.17.8.2000. The earlier rate of deduction was 3% in respect of clause (i) and 1% in respect of clause (ii).

Rule 18.

Where the assessing authority determines the turnover of a dealer at a figure different from that shown in the return submitted under these rules he shall record the reasons briefly in writing in the assessment order for so determining the turnover. The assessing authority shall in every case of an assessment serve on the dealer a copy of the order of assessment provided that nothing contained in this rule shall affect the validity of any assessment duly made.
2[18-A.(1) The prescribed authority referred to in 1(Sections 25 and 30-A) shall be the assessing authority concerned in the case of a dealer who is liable to pay tax 1(.....)and the registering authority concerned in all other cases.
3[(1-A) The powers conferred under sub-rule (1) may, subject to the same conditions as are applicable in the case of that authority, be exercised also by any of the authorities higher than the assessing or registering authority.]
(2) The notice directing any dealer to maintain accounts in any particular manner shall be in Form XXXI.
(3) The prescribed authority shall give to the dealer an opportunity of making representation against the levy of penalty proposed to be imposed under Section 30-A. The notice for this purpose shall be in 3[Form XXXI-A]
(4) The prescribed authority shall serve upon the dealer a notice in Form-XIII for the penalty imposed and the dealer shall pay the sum demanded within such time and in such manner as prescribed therein]

   1. The words "and the surcharge" ins. by G.O.Ms.No.473 Rev dt.18.3.1981 were omitted by G.O.Ms.No.244 Rev.dt.17.5.1995 w.e.f. 1.4.1995.
   2.  Ins. by G.O.Ms.No. 626 Rev. dt.1.7.1968. Subs. by G.O.Ms.No. 615 Rev dt.28.6.1974 w.e.f.1.3.1974.
   3.  Ins. by G.O.Ms.NO. 1445 Rev. dt.5.11.1986.

Rule 19

Every dealer who has bought or sold goods for valuable consideration other than money shall separately specify in the return of turnover which he is required to submit under these rules, the quantity of goods so bought or sold and the description in sufficient detail of the valuable consideration for which the goods were bought or sold. The assessing authority shall fix the value of such consideration in money for the purpose of determining the turnover and assessment of the tax 1(...) payable under the Act and the value fixed by such authority, shall subject to the appeal and revision provided for in the Act and the rules made thereunder be final.


   1. The words "and surcharge" ins. by G.O.Ms.No. 473 Rev,dt,18.3.1981were omitted by G.O.Ms.No.244 Rev.dt.17.5.1995 w.e.f.1.4.1995.

[Rule 19-A.

Every dealer liable to submit a return shall submit a return in Form-E in duplicate, showing the details of the purchases or sales on which exemption is claimed along with the return or returns he is liable to submit.
Provided that the details of the purchases or sales of the goods specified in the Fourth Schedule of the Act or the goods liable to tax under the Central Sales Tax Act, 1956 need not be submitted in the return in Form-E.]
  Subs. by G.O.Ms.No. 1445 Rev., dt.5.11.1986.
  Published in A.P. Gazette Part-I dt.25.11.1986.
Rule 19-B.
Every dealer whose total turnover in a year exceeds rupees Twenty five lakhs, shall file a return in Form-M along with Form-A2 and Form-E filed by him for that month showing the details of sale bills or invoices and way bills or delivery challans issued by him to other registered dealers in the State in respect of sales or purchases where the value of each sale bill or invoice exceeds rupees One thousand .

Rule - 20

Where any business is carried on by or is in charge of any guardian, trustee or agent of a minor or other incapacitated person, on behalf and for the benefit of such minor or other incapacitated person, such guardian, trustee or agent shall in respect of turnover of the said business be liable to submit the returns due under these rules and to assessment under 1(Section 5, 5B, 5C, 5E, 5F, 5G, 6, 6A, 6C) or under notification under Section 9(1) . The (tax 2( ....)) and or any penalty leviable shall be levied upon and recoverable from such guardian, trustee or agent as the case may be, in like manner and to the same extent as to would be leviable upon and recoverable from any such minor or other incapacitated person, if he were of full age, of sound mind and if he were conducting the business himself and all the provisions of the Act and the rules made thereunder shall apply accordingly.

Rule 21 * 

If the estate or any portion thereof, of a dealer owing business in respect of which 1(tax and surcharge) is payable under this Act, is under the control of the Court of Wards and (person whatever his designation who in fact manages the business on behalf of the dealer) appointed by or under any order of a Court, such Court of Wards, Administrator-General, Official Trustee, Receiver, Manager or any other person shall in respect of the turnover of such business be liable to submit the returns due under these rules and to assessment under 2(Section 5, 5B, 5C, 5E, 5F, 5G, 6, 6A, 6C) or under notification under Section 9(1) . The 1(tax *(.....)) or any penalty leviable shall be levied upon and be recoverable from such Court of Wards, Administrator General, Official Trustee, Receiver or Manager or any person in like manner and to the same extent as it would be liable upon and recoverable from the dealer if he were conducting business himself and all the provisions of the Act and the rules made thereunder shall apply accordingly.


1. Subs. by G.O.Ms.No. 473 Rev. dt 18.3-.981 
  * The words "and surcharge" were omitted by G.O.Ms.No.244Rev.dt.17.5.1995  w.e.f.1.4.1995.
2. Subs. by G.O.Ms.No.1445 Rev.dt.5.11.1986. Again subs.for the expression "Sections 5,5-A,5-B,5-C,5-E,6,6-A,6-B,6-C" by G.O.Ms.No.244 Rev.dt.17.5.1995 w.e.f.1.4.1995.

1(Rule 22.

(1)Where any business carried on by a firm,a Hindu undivided family or an Association has been discontinued or dissolved,the assessing authority shall make an assessment 3(under Sections 5,5-B,5-c,5-E,5-F,5-G,6,6-A,6-C or any notification under section 9(1) on the firm,the Hindu undivided family or association as if no such discontinuance or dissolution had taken place,and all the provisions relating to the levy of penalty or any other sum chargeable under any of the provisions of the act shall apply,so far as may be to such assessment.
(2)Every person who has at the time of such discontinuance or dissolution a partner of such firm or a member of such Hindi undivided family or association and the legal representative of any such person who is deceased,shall be jointly and severally liable for the amount of 2(tax *(...)) penalty or other sum payable and all the provision of the Act,so far as may be,shall apply to any such assessment or levy of penalty or other sum.

1. Rule 22 was Subs. by G.O.Ms.No. 1678 Rev.dt.26.10.1964
2. Subs. and Ins. by G.O.Ms.No.473 Rev.dt.18.3.1981.
    *The words "and surcharge" were omitted by G.O.Ms.No.244 Rev.dt.17.5.1995  w.e.f.1.4.1995.
3. Subs. by G.O.Ms.No.21445 Rev.dt.5.11.1986. Again subs. for the expression "Sections 5,5-A,5-B,5-C,5-E,6,6-A,6-B,6-C" by G.O.Ms.No.244Rev.dt.17.5.1995.
           
[(3)Where such discontinuance or dissolution takes place after any proceedings in respect of an assessment for any year has commenced the proceeding may be continued against every person who was,at the time of such discontinuance or dissolution a partner of such firm or a mamber of such Hindu undievided family or Association,as the case may be or the legal representative of any such person who is deceased from the stage at which the proceedings stood at the time of such discontinuance or dissolution,and all the provisions of the Act shall,so far as may be,apply accordingly.]

Subs.by G.O.Ms.No.626 Rev.dt.1.7.1969 w.e.f 1.7.1968.
(4)The liability of a legal representative under sub-rule (2) shall be limited to the extent to which the estate is capable of meeting the liability.
(5)When an assessment is to be made,under this rule,the assessing authority may,serve,in the case of a firm,a Hindu undivided family or Association,or any person who was a partner of such firm,a hindu undivided family or association at the time of its discontinuance or dissolution,any notice summons,or proceedings under the Act or under the Act or under these rules.)

Rule 23

(1) Where any dealer doing business in respect of which tax 1( ...) is payable under this Act, is dead, the Executor, Administrator, Successor in title or other legal representative of the deceased dealer shall, in respect of such business, be liable to submit the returns due under these rules, and to assessment under 2( Sections 5, 5B, 5C, 5E, 5F, 5G, 6, 6A, 6C) or any notification under Section 9(1) and to pay out of the estate of the deceased dealer, the tax and or any penalty assessed or levied as payable by the deceased dealer.


1. The words "and the surcharge"ins. and Subs. by G.O.Ms.No. 473 Rev.dt.18.3.1981 were omitted by G.O.Ms.No 244 Rev.dt.17.5.1995 w.e.f. 1.4.1995.


(2) The provision relating to appeals and revisions shall be applicable to assessments made under sub-rule (1) as if the Executor, Administrator, Successor in title or other legal representative were himself the dealer.

(3)  The provisions of sub-rules (1) and (2) shall apply Mutatis Mutandis to a partnership firm of which the managing partners have died.

Rule 24. (Omitted by G.O.Ms.No.1445 Rev. Dt. 5.11.1986)

Rule 25 .(Omitted by G.O.Ms.No.1301 Rev. Dt. 14.7-.958)

Rule 26. (Omitted by G.O.Ms.No.1906 Rev.Dt.13.10.1958)

Rule -27

Where a dealer deals in goods liable to different rates of tax under the Act, the returns submitted shall specify the total and net turnover separately, in each such class of goods.

Rule - 1(27-A (1) Where any tax 2( ...) has been levied and collected under Section 6 2 ( ...) in respect of the sale or purchase inside the State of any declared goods and such goods are subsequently sold in the course of inter-State trade or commerce, the tax 2( ...) so levied and collected shall be reimbursed to the person in the manner and subject to the conditions specified in sub-rules (2) to (4):

Provided that the refund shall not be made unless the tax payable under the Central Sales Tax Act is paid.

Sub-Rule : (2)  The refund of tax 2( ...) referred to in sub-rule (1) shall be made to the dealer who effected the first sale in the course of the inter-State trade or commerce.

Sub-Rule : 3 

Every application for refund under this rule shall be filed by the dealer claiming refund before the assessing authority having jurisdiction over his place of business within a period of three months from the date of payment of the tax due under the Central Sales Tax Act, 1956 in respect of the goods specified under sub-rule (1) in Form "F":

Provided that the assessing authority may condone for reasons to be recorded in writing, any delay in the filing of such application.

Sub-Rule : 4 

The burden of proving that a dealer is entitled to a refund under this rules shall be with the dealer claiming such refund.

Sub-Rule : 5 

The assessing authority shall after making such enquiry as he considers necessary refund without interest the tax 2(...) levied and collected under Section 6 2( ...) not later than three months from the date of receipt of the application specified under sub-rule (3).

Provided that the assessing authority shall first adjust the amount of refund towards tax 2( ...) if any, due from the dealer for any year and than refund the balance, if any). 


1. Subs. by G.O.Ms.No.615 Rev.dt.28.6.1974 for the rule ins. by G.O.Ms.No.1804  Rev.dt.30.9.1958 w.e.f.1.10.1958.   
2. The words "and the surcharge" and "and Section 6-B" ins. by G.O.Ms.No.473 Rev.dt.18.3.1981 were omitted by G.O.Ms.No.244Rev.dt.17.5.1995 w.e.f.1.4.1995.

Rule - 28

Sub-Rule : (1) Every dealer liable to get himself registered under sub-section (1) of Section 12 of the Act, shall submit and application for registration to the registering authority. 

Sub-Rule : (2) Every dealer liable to get himself registered under sub-section (2) of Section 12 of the Act, shall submit an application for registration to the registering authority before the commencement of his business.

Sub-Rule : (3) Every miller whether he is a dealer or not shall submit an application for registration to the registering authority before he commences * milling operations in a * mill.

            *The word "rice" was omitted by G.O.Ms.No.868, Rev.dt.29.8.1989 

Sub-Rule : 4 

Any dealer who is not bound to submit an application for registration under sub-rule (1) may, if he so desires apply for registration under sub-section (1) of Section 12 of the Act to the registering authority.

Sub-Rule : 5 

Where a dealer who resides outside the State and has no fixed place of business in the State sells, supplies or carries or executes any works contract or transfers the right to use of any goods, distributes goods through an employee or a person other than an agent by whatever name called, such dealer shall submit the application for registration to the commissioner or any officer authorised by the Commissioner in this behalf.

Sub-Rule : 6 

Every application for registration under sub-rules (1) to (5) shall be made in Form D. Where a dealer has more than one place of business (other than a place used merely for the storage of goods) a single application may be submitted for registration of all places of business.

Sub-Rule : 7 

Every application for registration shall be accompanied by a receipt from a Government Treasury or a Demand Draft in favour of the registering authority for rupees one hundred in respect of the principal place of business and rupees twenty in respect of every other place of business.

Sub-Rule : 8 

The registering authority may require an applicant for registration to furnish within such time as may be specified by such authority security not exceeding an amount equal to tax payable under this Act for a year as estimated by him, for the proper realisation of the tax and other dues payable under this Act and/or for the proper custody and use of the forms referred to in the Act, the rules made and the notification issued thereunder.

Sub-Rule : 9 

The security referred to in sub-rule (8) may be in any of the following forms, namely :

(a) Deposit in Government Treasury by cash.

(b) Government promissory notes, loan bonds, post office savings bank deposits, National Saving Certificates, deposits made in the scheduled banks or Andhra Pradesh State Cooperative Bank or Central Cooperative Bank duly pledged to the registering authority.

(c) Surety bond.

(d) Guarantee from a Scheduled Bank agreeing to pay to the State Government on demand the amount of security fixed by the registering authority.

(e) Immovable property.

Explanation - I: Where the security is furnished in the form of immovable property, the person furnishing it shall mortgage such property to the Government by deposit of title deeds.

Explanation - II: Where the security is furnished in the manner mentioned in clause (b), the deposit shall be made in the name of "The Registering Authority/Account... (dealer/proprietor)/Firm/Company etc." and the dealer shall at the time of making deposit, give an application/letter to the Bank/Post Office to the effect that the deposit in question has been offered to the registering authority as security for the due performance of his obligation under this Act, the rules made and the notifications issued thereunder and that the deposit might be held, renewed or released according to the instructions of the registering authority.

Sub-Rule : 10 

(a) The registering authority receiving the application shall, if he is satisfied after making such enquiry as he considers necessary that the application is bonafide and the particulars contained therein are correct and complete; the fees referred to sub-rule (7) has been paid and the security if any demanded has been furnished, register the dealer and grant him a certificate of registration in Form D1 and also a copy of such certificate for every place of business within the State other than the principal place of business mentioned therein. The certificate shall be issued within thirty days from date of receipt of application.

(b) If for any reason, the certificate of registration cannot be issued within the period specified above, the registering authority shall give the applicant a notice of further enquiry or a notice to show cause against rejection of the applicatio1n within a period of thirty days from the date of receipt of application.

(c) If the certificate of registration is not received by the applicant within thirty days from the date of submission of his application or if no notice is received by him within the period of thirty days from the date of submission of application, the applicant shall be deemed to have been duly registered.

(d) Where the said authority is satisfied that the application is not bonafide and the particulars contained therein are not correct and complete, where the fees referred to in sub-rule (7) has not been paid and/or the security if any, demanded has not been furnished, he may reject the application for reasons to be recorded in writing after giving an opportunity of making a representation against the rejection and as the case may be correcting and completing the said particulars or complying with the requirements of sub-rules (7) and (8).

Sub-Rule : 11 

A certificate of registration issued or deemed to have been issued under sub-rule (10) shall take effect:

(a) in the case of any person (other than a person succeeding to the business or part thereof ) from the date of receipt of application for registration.

(b) in the case of any person succeeding to the business or part thereof from the date on which he succeeds to the business.

Sub-Rule : 12 

The certificate of registration granted under sub-rule (10), shall be kept in conspicuous place at the principal place of business mentioned in such certificate and copy of such certificate granted under the said sub-rule shall be kept in a conspicuous place at every place of business within the State other than the principal place of business, mentioned in such certificate.

Sub-Rule : 13 

Every registered dealer shall, until his registration is cancelled, pay the fee of rupees one hundred in respect of the principal place of business and rupees twenty in respect of every other place of business specified in sub-rule (7) for every year subsequent to that in which he applied for registration within thirty days of the commencement of the year for which the registration has to be renewed.

1[Provided that the dealer may, at his option get the registration certificate renewed for three years on payment of fees for three years at the rate prescribed in the above sub-rule.]

1 Ins. by G.O.Ms.No.91, Rev (CT-II), dt.7-2-1990 w.e.f.15.2.1990

Sub-Rule : 14 

The security furnished shall be maintained in full so long as the registration certificate continues to be in force and may in the event of default of payment of any tax, penalty, interest or other amount due to be adjusted towards such tax, penalty, interest or other amount after due intimation. The registering authority may in any case where such adjustment is made, demand fresh security or additional security to make up the amount adjusted towards the tax, penalty, interest or other amount.

Sub-Rule : 15 

Where the registering authority is of the opinion that a dealer who has been registered should furnish security or additional security for the proper payment of any tax and other dues payable under this Act and/or for the proper custody and use of forms referred to in the Act the rules made and the notifications issued thereunder, the said authority may direct him in writing to furnish, within such time as may be specified by such authority, security or additional security not exceeding an amount equal to tax payable under the Act for a year as estimated by him after giving the dealer an opportunity of being heard.

Sub-Rule : 16 

Where the registering authority finds that the dealer has misused or failed to keep in proper custody any of the forms referred to in sub-sections (7) and (10) of Section 12 of the Act, he may by order forfeit the whole or any part of the security furnished by the dealer after giving him an opportunity of being heard.

Sub-Rule : 17 

The registering authority may, on an application by the dealer, order the refund of any amount or part thereof deposited by him by way of security if it is not required for the purposes of the Act.


Sub-Rule : 18 

No registration certificate issued or renewed shall be transferred.

Sub-Rule : 19 

Where a certificate of registration issued is lost, destroyed, defaced, or mutilated a duplicate of the certificate may be obtained from the registering authority on payment of a fees of rupees ten. The amount shall be paid into a Government Treasury by a Demand Draft in favour of the registering authority.

Sub-Rule : 20 

(a) Where a dealer desires the certificate registration granted to him under these rules to be amended, he shall submit an application for this purpose to the registering authority setting out the specific matters in respect of which he desires such amendment and the reasons therefor together with the certificate of registration and the copies thereof, if any, granted to him, and such authority may, if satisfied with the reasons given make such amendments, as he thinks necessary, in the certificate of registration and the copies thereof, if any granted to him.

(b) The provisions of sub-rule (12) shall apply in relation to such amended certificate and copies thereof, as they apply in relation to the original certificate of registration in accordance with the provisions of these rules.

Sub-Rule : 21 

Where a registered dealer transfers his business to another person, the transferee shall apply for and obtain a fresh certificate of registration in accordance with the provisions of these rules.

Sub-Rule : 1[(21-A) (a) Where a registered dealer intends to change his principal place of business from the jurisdiction of one registering authority to the jurisdiction of another registering authority in the State, he shall make an application, with full particulars relating to change of address and the reasons for such change, to the registering authority of the new principal place of business through the present registering authority enclosing his registration certificate in original and also the branch certificates if any.

(b) The registering authority shall on receipt of the application, transfer the registration file and the application to the registering authority in whose jurisdiction the proposed new principal place of business is sought to be established, under intimation to the concerned assessing authority and the dealer.

(c) The registering authority of the proposed new principal place of business shall, on receipt of the application and the registration file and the original certificate(s) from the previous registering authority, issue fresh registration certificate(s) retaining the old certificate(s) in the registration file under intimation to both the assessing authorities having jurisdiction over the former principal place of business and the proposed new principal place of business to the former registering authority;]

3 [(d) Notwithstanding anything contained in the above clauses: 

(i) If any dealer is registered with a Registering Authority who does not have jurisdiction over principal place of business of the dealer, it shall be deemed that the dealer has made an application for transfer of registration to the registering authority of the Principal Place of business and it shall also be deemed to have been transferred to such registering authority who has jurisdiction over the principal place of business with effect from 2 [2002].

(ii) Such dealer shall surrender the Registration Certificate (obtained from previous Registering Authority) on or before 28th February 2[ 2002] to the Registering Authority having jurisdiction over the principal place of business where upon the latter shall issue revised registration certificate under intimation to the former. In case the revised registration certificate is not issued by the said registering authority within a week from the date of receipt of registration certificate, it shall be deemed to have been issued.

(iii) If any dispute arises about identifying the principal place of business of a dealer, the Commissioner of Commercial Taxes, or any officer authorised by him in this behalf on application made by any registered dealer or on reference made to him by any officer subordinate to him, can decide about the principal place of business.]

1. Sub-rule (21-A) was ins. by G.O.Ms.No.101, Rev., Dt.02.02.1989 w.e.f. 04-.2.1989 and clause (d) was inst.by G.O.Ms.No.788 Rev.dt.21.9.1996 pub in A.P.Gazette dt.28.9.1996.
2. Subs.for '1997' by  G.O.Ms.No.450. Rev. (CT-II) Dept. dt.30.5.1997and again by G.O.Ms.No.493 Rev..dt.8.7.1998 for '1998' the expression '1999' was substituted. Again by G.O.Ms.No.630 Rev.dt.12.8.1999 for 1999 in sub-clause (i) and (ii) the expression '2000' was susbstituted. By G.O.Ms.No.,526 Rev.dt.31.7.2000 the expression "2000" was subs. in clauses (i) and(ii). By G.O.Ms.No.73, Rev.dt.20.1.2001 the expression "2001" was subs. by "2002".

Sub-Rule : (22) (a) In case a registered dealer enters into partnership with some other person, the firm of partners so formed shall apply and obtain a fresh certificate of registration in accordance with the provisions of these rules.

2[(b) In case of admission of a new partner into partnership firm or retirement or death of a partner of the partnership firm registered as a dealer under the Andhra Pradesh General Sales Tax Rules, 1957, the firm of continuing partners shall furnish a certified copy of the revised instrument of partnership and the registering authority shall make necessary changes in the records of the department.]
    
  2. Clause (b) was subs. by G.O.Ms.No.788 Rev.dt.21.9.1996.
(c) In case a minor inherits an existing business or succeeds a dealer, the guardian or agent of such minor, shall on such inheritance or succession as the case may be, apply and obtain a certificate of registration in accordance with the provisions of these rules.

Sub-Rule : (23) No registered dealer shall keep his goods in any place or godown not mentioned in the registration certificate.

Sub-Rule : (24) (i) The registering authority shall, before cancelling the certificate of registration of a dealer under sub-section (17) of Section 12 of the Act, give him an opportunity of being heard in the matter. The order should specify the reasons for cancellation and copy of the order shall be communicated to the dealer.

(ii) If the certificate of registration is cancelled the dealer shall forthwith surrender to the registering authority the certificate of registration and the copies thereof if any granted to him.
Rule 28 subs. by G.O.Ms.No.1445 Rev.dt.5.11.1986 published in A.P.Gazette Part I dt. 25.11.86.
Every grower of sugarcane who manufactures Jaggery from out of his own produce is exempt from registration. See para 65:0 under notifications.

NEXT >>

:: Website Disclaimer :: Copyright © 2005 Government of Andhra Pradesh All rights reserved.
Designed by CTD, Developed & Maintained by RAM Informatics Ltd. Hyderabad, INDIA.