Status Check, Procedures, Facilities

Organization : Commercial Taxes Department
Service Name : VAT250
State : Andhra Pradesh

Website : https://apct.gov.in/GSTPortal/Ap_index.aspx

VAT250 :

All companies other than proprietary concerns should furnish the PAN of the FIRM without fail.

Related : APCT Application For VAT Registration Andhra Pradesh : www.statusin.in/429.html

Important Alert To All Dealers:
Please furnish the PAN details of your firm by May 28th 2015 without fail

Login Here : https://apct.gov.in/GSTPortal/Ap_index.aspx

Helpdesk:
For any queries please mail us to ctd_helpdesk@apct.gov.in or call to 040-24602171 Ext : 123

Basics of VAT:
Value Added Tax (VAT) is a form of sales tax. It is collected in stages on transactions Involving sales of goods. Tax paid on purchases (input tax) is rebated against tax payable on sales (output tax). VAT is levied on sales of all taxable goods. VAT is not levied if sales of goods are not made in the course of or in furtherance of business.

Who Should Pay Vat?:
An individual, partnership, company etc., who sells goods in the course of business and who is registered or is required to register for VAT should pay VAT.

When Is Vat Chargeable?:
VAT is chargeable if the sales of goods:
** are made in the State of Andhra Pradesh
** are made by a VAT dealer in the State
** are made in the course of or in furtherance of a business; and
** are not specifically exempt or zero-rated.

What Are Taxable Sales?:
Sales of goods made in / or from the State of Andhra Pradesh, which are not exempt, are taxable sales.

E.g., Sale of exempt goods (Schedule I) is not a taxable sale.

Sales are outside the scope of VAT if they are:
** made by someone who is not a VAT dealer; or
** not made in the course of or in furtherance of business.

Pl note that Taxable sales also include ZERO-RATED sales ( For.e.g, Exports or Interstate sale)

What Other Taxable Sales May Be Liable To Vat?:
Other than your normal business sales, you should also account for VAT on the Following sales:
** Sales to your staff or sales from vending machines;
** Sales of business assets (e.g. Equipment, furniture, commercial vehicles);
** Sales under Hire-purchase agreement or lease of goods to someone else;
** Works contracts

About Us :
The Andhra State comprising parts of the erstwhile Madras province was constituted on October 1st 1953. The Madras General Sales Tax Act, 1939 was made applicable to the New State.

The Salient Features of the said scheme were :
** Multi point sales tax on all commodities with a minimum turn over of Rs. 10,000/-
** An additional ingle point tax on certain luxury items like motor vehicles refrigerators etc.
** An exclusive single point sales tax and purchase tax on selected items.

Contact Us :
Commissioner of Commercial Taxes Department,
DNo.5-59, R. K. Spring Valley Apartments,Bandar Road,Eedupugallu Village,
Kankipadu Mandal, Vijayawada,
Krishna District,
Pin-521144