Telangana State Value Added Tax Rules, G.O.MS.No.31, Dated: 23-3-2015: Government of Telangana, Revenue Department, The Andhra Pradesh State Re-organisation Act,2014 – Adaptation of Rules- The Andhra Pradesh Value Added Tax Rules,2005- Adaptation to the State of Telangana – Orders – Issued.
- The A.P.Reorganisation Act,2014, (Central Act No.6 of 2014)
- G.O.Ms.No.394, Rev (CT.II) Deptt., dated 31-3-2005.
- From the Commissioner. of Commercial Taxes, Telangana, Hyderabad, Ref.No.AIII(1)/140/2013. Dated 28.11.2014.
Whereas by virtue of section 3 of the Andhra Pradesh Reorganization Act, 2014 (Central Act No.6 of 2014), the State of Telangana comprising the territories specified therein has been formed on an from the appointed day i.e., 02.06.2014;
- And whereas, section 101 of the Andhra Pradesh Reorganization Act, 2014, provides that for the purpose of facilitating the application of any law (law includes rules as defined in section 2 (f) of the Act), made before the appointed day, in relation to the State of Telangana, the appropriate Government i.e.,
- State Government of Telangana, may, before expiration of two years from 02.06.2014, by order, make such adaptations and modification of law whether by way of repeal or amendment, as may be necessary or expedient, and thereupon every such law shall have effect subject to the adaptations and modifications so made until altered, repealed or amended by a competent Legislature or other competent authority;
- And whereas, the Andhra Pradesh Value Added Tax Rules, 2005, were made in exercise of powers conferred by section 78 of the Value Added Tax, Act, 2005 and are in force as on 1.6.2014;
- And whereas, after careful examination, Government have decided to adapt the Andhra Pradesh Value added Tax Rules, 2005 issued in the G.O., second read above, as amended from time to time with necessary modification, so as to facilitate its application to the state of Telangana.
- Accordingly the following notification will be published in the Rules Supplement to Part-I of the Telangana Gazette:
In exercise of the powers conferred by section 101 of the A.P. Reorganisation Act, 2014, the Government of Telangana hereby adopt the Andhra Pradesh Value added Tax Rules, 2005 as it stood on 1.6.2014 so as to facilitate its application to the State of Telangana, with the following Modification,
- Throughout the Andhra Pradesh Value added Tax Rules, 2005 for the words “Andhra Pradesh” (occurring otherwise than in a citation or description or title of other laws including the Rules as the case may be), the word “Telangana” shall be substituted
- In the rule 23, in sub-rule (1), after the words and expression “ A return to be filed by a VAT dealer under section 20 shall be on Form VAT 20 “, the following shall be inserted, namely,- “along with details of purchases and sales in Annexure-I and II and the details of the transactions in respect of which the input tax credit is liable to be restricted under the Act in Annexure III3
- It shall be deemed to have come into force w.e.f. 02.6.2014.
The Andhra Pradesh Value Added Tax Rules(AP VAT),2005 has been Adapted to the State of Telangana-Telangana State Value Added Tax Rules(VAT Rules 2005) –
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