Andhra Pradesh has long been considered a major commercial hub for trade and commerce in the Southern part of India. The Value Added Tax was introduced in the Andhra Pradesh in the year 2005. The Commercial Taxes Department of Andhra Pradesh is in charge of levy and collection tax as per the AP VAT Act 2005. By the completion of this article, you will get a clear idea about Online procedure related to the AP Commercial Tax, AP VAT Rates, VAT Registration Process in Andhra Pradesh, how to generate waybills and other procedures.
Andhra Pradesh Commerical Tax
The unique feature of the AP commercial tax is start-ups input tax credit voluntary VAT registration. The Andhra VAT rules allow tax refunds for exporters. In some cases where outputs are taxed at 12.5% and the inputs are taxed at the rate of 14.5% VAT is also refunded. Andhra Pradesh Commercial Taxes Department portal facilities the AP VAT e-payment, AP VAT online challans for payments, generation of e-waybill, and VAT e-returns. The AP Dealers can also generate AP Vat waybill Online -www.apct.gov.in. Before digitization in AP, CST waybills and VAT waybills were mandatory to be accompanied along with the goods. The official Commercial Taxes Department portal apct.gov.in allow online facility of generating e-waybill.
Andhra Pradesh VAT registration -AP VAT Registration
As per the provisions offered by the Andhra Pradesh VAT Act of 2005, every dealer in the trade with an annual turnover (taxable) of Rs. 40 lakhs and above should register themselves in the Andhra Pradesh CTD. The individuals will be registered as an AP VAT dealer and will be required to pay Value Added Tax on their business deals. Similarly, individuals and intermediaries who are in trade on behalf of others are also getting themselves registered, regardless of their annual turnover being under Rs. 40 lakhs. Every registered dealer will be provided a GRN (General Registration Number) and a TIN (Taxpayer Identification Number) to assist them in the entire AP VAT process.
Steps for AP VAT Registration Online
- Visit Andhra Pradesh Commercial Tax Official website: https://www.apct.gov.in/apportal/
- A New Homepage will open as shown.
- Click on e-Registration in the Commercial Taxes Department of Andhra Pradesh.
- A new window will open as shown.
- Enter Email ID and Password and Click on Submit.
Note: All the required documents should be scanned and uploaded for New AP VAT Registration.
- A New page will open click on New Registration, and the Registration form will open in the new page.
- Select registration type, Registration Time and other details like Division Name, Circle Name on the respective fields.
- Other Important details like Enterprise Name and Address, PIN, email and Click on Next.
- An RNR Number will be generated; Please make sure to note it. And Click on “OK.”
- Select Enterprise Occupancy Status from list.
- Enter the important details like Name, Father Name, Date of Birth and the UID Adhaar Number already given by Government of the India and address of the Owner in the respective fields.
- Click on Next a new window will be open.
- Enter the following details.
- Bank Name
- Bank Address
- Bank Branch
- Branch Code
- PAN Number
- Professional Tax Number
- Mobile Number
- And finally, click on Next a new page will open.
- Enter Additional Places of Business Address, Partner/Director Address in the following fields and Click on Finish.
- A new window will be open.
- In the window Check and Upload the Required Documents for Andhra Pradesh Commerical tax registration.
- Click on Submit.
- The New VAT Registration is successfully done.
Documents required for AP VAT Registration
Check out the list of documents needed for the Andhra Pradesh sales tax registration in the following section. These documents are essential for New AP VAT registration online. The taxpayer has to upload all scanned copies of the required documents though online only. The Documents in Only .jpg, .jpeg, .png, .pdf (PDF and Image) formats with size less than 500 kb are Accepted to file the AP sales tax registration.
Select Checklist name from bellow list and upload the appropriate documents.
- Photograph of the Proprietor / Managing Partner /Managing Director.
- Photograph of other Partners / Directors etc
- A Rental Agreement / Sale Deed / Lease Deed / No objection certificate in a case of Rent Free for the Principal place of Business (1st and last pages).
- Sale deed / Rental Agreement / Lease Deed / No objection certificate in case of Rent Free for “Additional Places of Business” (1st & last pages).
- Proof of Residence of Proprietor, Managing Partner, Managing Director, Authorised Person [Aadhar].
- Proof of Residence of other Partners / Directors [Aadhar Card].
- A copy of PAN card of Business [incase of company/Society/firmPartnership] / Copy of PAN card of proprietor [Proprietorship firm].
- A copy of Authorised Bank Account.
- Deed of partnership / Memorandum and Articles of Association along with Certificate from Registrar of Companies in case of Private Limited Company / Public Limited Company (1st & last pages).
- Form B license by the appropriate authority (Applicable only for Entertainment Tax ).
AP VAT Rates
Here you can get VAT Rate in Andhra Pradesh as per VAT Rate Schedule. The taxpayer can not only get the VAT Rates in Andhra Pradesh but also can check the AP VAT Rate List that is given below. These VAT Rates differs for various goods and products. The goods are listed below are stated under Andhra Pradesh Central Sales Tax Act, 1956.
|S.No.||AP VAT Schedule||Type of Products||AP VAT Rate|
|1.||Schedule 1||Products like Agricultural implements manually operated, or animal driven, Jowar, Maize, Ragi, Bajra, Kodan, Kutki, Barley, Varigalu or variga rice, Korralu or Korra Rice, Charkha, Ambar Charkha and Gandhi Topi, Fresh milk and pasteurized milk other than UHT milk and skimmed milk powder, etc.||NIL|
|2.||Schedule 2||Sale of taxable goods in the course of inter-state Trade or Commerce falling with in the scope of Section 3 of the Central Sales Tax Act, 1956.||Transactions Zero Rated and Eligible for Input Tax Credit|
|3.||Schedule 3||Jewellery made of bullion or species or both and Jewellery embedded with precious stones and semi-precious stones and gold coated or gold covered jewelry, Diamonds, Emeralds, Rubies, Sapphires and semi-precious stones, etc.||1%|
|4.||Schedule 4||Agricultural implements not operated manually or not driven by the animal, Beedi leaves, Pesticides, Insecticides, fungicides, herbicides, weedicides and other plant protection equipment and accessories, Herb, bark, dry plant, dry root, commodity known as Jari booti and dry flower, etc. fall under this schedule.||4%|
|5.||Schedule 5||All goods that are not included in the above Schedules.||12.5%|
|6.||Schedule 6||The Goods like Petrol, Aviation motor spirit, and any other motor spirit, etc.||These Goods are subjected to tax at special rates|
How to Generate AP VAT / CST e-Way Bill Online
The Waybills are needed while transporting the goods by the dealer. Generating e-waybill is the major digital facility provided by the Andhra Pradesh commercial tax department. Let us have a look at the step by step procedure to generate AP VAT / Central Sales Tax e-waybill for AP Commercial Tax in the following section.
AP VAT Waybill Generation steps
- Visit the Andhra Pradesh Commercial Taxes Department official site apct.gov.in.
- You can see all the available facilities offered by the Andhra Pradesh CTD on the homepage.
- Click on the “eReturns / Generate e-waybill/e C&F Form”.
- A new Page will open as shown.
- Enter your Username in th User ID field.
- Type your 11 digit TIN number and password.
- Enter Captcha and Click on Submit, a New page will open.
- In that page find the option eWaybill S/C, F Forms at the top of the menu.
- Select the “Create E-Waybill / C, F Forms” option.
- A New Dealer profile page will be open as shown.
- Select the appropriate option such as CST waybill or VAT waybill as required by you.
- Enter the other dealer details such as dealer Name, TIN, Address, Invoice Number and Invoice Date, Transporter name and other important details.
- Click on the button “Add Invoice.”
- Select the option from invoice countless or more than 5.
- Now you will see the preview of your waybill in the new page. Verify all the information carefully and click on the “Generate Waybill” option.
AP VAT Return E-Filing and Andhra Pradesh VAT e-Payment
You can pay the AP vat return online, compared to manual payment e-payment is easier to pay vat returns. The Following AP commercial tax portal pages provide the facility of AP VAT e-Payments and AP VAT e-filing returns.
Andhra Pradesh VAT e-Payment
The Andhra Pradesh Commercial Tax Dept. have provided a provision to complete all formalities associated with VAT online, through their official website. The Registered dealers can log on to the https://www.apct.gov.in/ using their credentials and fill out the requisite forms to e-file their VAT return. The AP VAT e-payment form should contain all the details about the business entity in question. Make sure that all the details entered are accurate and up to date.
- To make AP VAT e-payment click on the following link.
- Simply enter your TIN number and the interval for which you want to pay tax, amount and click the submit button.
In exercise of the powers conferred by Section 78 of the Andhra Pradesh Value Added Tax Act, 2005, the Governor of Andhra Pradesh(AP) at this moment makes the following rules.
- These rules may be called the Andhra Pradesh Value Added Tax (AP VAT) Rules, 2005.
- Rules 1,2,(i),3,4,5,6,8,9,10 and 11 will come into force with effect on and from the 31st January 2005.
- The remaining Rules shall come into force with effect from 1st April 2005.
AP VAT Forms
Here we are providing the Andhra Pradesh VAT (APVAT) forms like the registration form, Challans, Annexure to monthly VAT return. The assessee can directly download AP VAT forms VAT100A, AP VAT 129here.
|1.||VAT 100||Application for Vat Registration.|
|2||VAT 100A||Details of Additional Places of Business.|
|3.||VAT 100B||Particulars of Partners.|
|4.||VAT 104||Application for VAT registration as Startup business before making taxable sales.|
|5.||VAT 112||Application notifying changes in Registration.|
|6.||VAT 118||Claim for credit on VAT paid on goods on hand at the time of VAT registration.|
|7.||VAT 121||Application to cancel VAT registration.|
|8.||VAT 129||Form of Authorization is given by the dealer residing outside the state but carrying on business in the state of AP Return by a Causal Trader.|
|9.||VAT 200||Monthly Return for Value Added Tax.|
|10.||VAT 200A||Annexure to Monthly VAT returns for Adjustment of Input Tax Credit.|
|11.||VAT 200B||Annexure to monthly VAT return for the month of March for the 12 month period for adjustment of ITC.|
|12.||VAT 200C||Final Return to be submitted on cancellation of VAT registration.|
|13.||VAT 200D||Declaration by a dealer is showing breakup of sales and ITC.|
|14.||VAT 200E||Annexure to Monthly VAT Returns for Adjustment of Input Tax Credit.|
|15.||VAT 200F||Annexure to VAT Return for the Month of March for the 12-Month period ending March for adjustment of Input Tax Credit.|
|16.||VAT 200G||Annexure to Monthly VAT Returns for Adjustment of Sales Tax Relief.|
|17.||VAT 200H||Annexure to VAT Return for the month of March for the period of 12 months ending March for adjustment of Sales Tax Relief.|
|18.||VAT 207||Application of a VAT Dealer for payment of Amount outstanding by installments.|
|19.||VAT 213||Application for under/ over the declaration of Value Added Tax.|
|20.||VAT 225||Annexure to monthly VAT return.|
|21.||VAT 230||Monthly return to be filed by the Government Departments.|
|22.||VAT 250||Application for the opting composition of tax payable by the dealer.|
|23.||VAT 250A||Application for withdrawal from opting for the composition of tax payable by the dealer.|
|24.||VAT 300||Summary of Business activities and records.|
|25.||VAT 360||Application of claim for refund of tax paid on sales or purchase of goods specified in section 4(2).|
|26.||TOT 001||Application for TOT Registration.|
|27.||TOT 007||Returns TOT.|
|28.||TOT 014||Application to cancel TOT registration.|
|29.||TOT 035||Notification of Advice/Reduction/Refusal of Refund to a TOT Dealer/Others.|
|30.||TOT 051||Application notifying changes in Registration.|
|31.||TOT 062||Application of TOT Dealer/Others for Payment of Amount outstanding by Installments.|
|32.||CAT 001||Intimation by the Casual Trader.|
|33.||CAT 002||Final return by a Casual Trader.|
|34.||APP 400||Form of appeal under section 31.|
|35.||APP 400A||Declaration to be attached to Form 400.|
|36.||APP 401||Form of appeal Memorandum to the Appellate Tribunal.|
|37.||APP 402||Revised petition in the High Court of AP.|
|38.||APP 403||Memorandum of appeal against the order of the High Court of AP.|
|39.||APP 404||Review Memorandum of Civil Miscellaneous petitions in APHC.|
|40.||APP 405||Review Memorandum of Civil Miscellaneous requests in APHC.|
|41.||APP 406||Application for the stay of collection of disputed tax.|
|42.||Form 501||TCS certificate (Tax Collection at Source).|
|43.||Form 501A||TDS certificate. (Tax Deduction at Source).|
|44.||Form 502||Declaration of a VAT Dealer was availing Industrial Incentives.|
|45.||Form 503||Declaration of a VAT Dealer for adjustment of Entry Tax/Other Tax.|
|46.||Form 510||Application for Refund of Tax under Section 15(3).|
|47.||Form 510A||Application for Refund of Tax to Agencies of U.N.O., ICRISAT, etc.|
|48.||Form 510B||Application for Claimin of Refund by Un-Registered dealers/person|
|49.||Form 513||Payment of Penal Interest.|
|50.||Form 515||Statement of the Goods stored in Cold Storage.|
|51.||Form 520||Register of goods kept in cold storage.|
|52.||Form 521||Accounts to be maintained by selling an agent on behalf of agriculturalist principals/ unregistered / TOT dealers.|
|53.||Form 522||Accounts to be maintained by selling /buying agent in the name of the resident head other than the agriculturist principal.|
|54.||Form 522 A||Authorization by a resident principal to his agent.|
|55.||Form 522 C||Certificate of Payment of Tax by Agent.|
|56.||Form 522 D||Declaration for the purchase of goods on behalf of principal.|
|57.||Form 523||Accounts to be maintained by selling /buying agent on behalf of non-resident principals.|
|58.||Form 524||Register of kapas ginned and dispatches of lint and seed.|
|59.||Form 525||Register of stocks.|
|60.||Form 526||Declaration to be issued by the dealer who purchases and uses the goods as industrial inputs.|
|61.||Form 560||Nomination of the responsible person.|
|62.||Form 565.||Form of authorization for appearing before authorities.|
|63.||Form 570||Application for clarification and advance ruling.|
|64.||Form 600||Form of Waybill.|
|65.||Form 601||Register of waybills.|
|66.||Form 602||Delivery note by clearing and forwarding agent.|
|67.||Form 608||Application for sale proceeds concerning the order of appeal or revision.|
|68.||Form 615||Declaration for obtaining a transit pass.|
For more updates about Andhra Pradesh Commercial Tax e returns, and AP VAT Registration forms, AP VAT e-filing procedure refer our site frequently.