____________________________E___Z ANDHRA PRADESH GAZETTE EXTRAORDINARY art-1V-B हक क
Amendment of 2. |n the Andhra Pradesh Value Added Tax Act, 2005 (herein
- section 20 . after. reféered to as Pilhcipal Act), in section 20, in sub-
| Act 5 Of 2005 »
.. _.section' (1), for the words "such return or retuns’, the
words "such return or retums, annexure or anfiexures
shal! be substituted
of new 3. After section 48 of the Principal Act, the following new
section 48-A section shall bé inserted, namely, °
पर पदक थे । 48-A. (1) The owner or person-in-charge of -
electronically | goods vehicles or vessel, entering the territories
gencrated of the State or leaving the territories of the State
declaration. shall also submit;a degclaration ip triplicate
either electronically generated or otherwise and containing
such particutars of goods, carried in such vehicle 6 vessel
as the case may be, before the officer-in-charge of the check
.~ post or barrier and shall produce the copy of the said
declaration, duly verified and retumed to him by the said
officer, before any authority or authorities as prescribed under
section 48 of the Act, at the time of check of the vehicle en-
route.
(2) For carrying out the purpose mentioned in sub-section
(1), every carrier of goods, agent of transport company,
booking agency or any person by whatever name called
having a place of business in the State of Andhra Pradesh
and transporting or clearing or forwarding goods on behalf of -
adealer, shall be required to obtain a certificate of registration
from the assessing ‘authority of the area in which, it hasa
principal place of business in the manner, as may be
prescribed.”
Repeal of 4. The Andhra Pradesh Value Added Tax
Ordinance (Amendment) Ordinance, 2014 is hereby repealed.
4 of 2014.
T. NARAYANA REDDY
Secretary to Government (F.A.C),
Law Department
Printed and Published by the Commissioner of Printing, Govt. of Andhra Pradesh, Hyderabad.
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THE ANDHRA PRADESH GAZETTE
" PART IV-B EXTRAORDINARY
. PUBLISHEDBYAUTHORITY
No.2] - HYDERABAD, SATURDAY, JANUARY 17, 2015.
. ANDHRA PRADESH ACTS, ORDINANCES
~ AND REGULATIONS Ete.,,
The following Act of the Andhra Pradesh Legislature received the
assent of the Governor onthe 16" January, 2015 and the said assent is
hereby first published on the 17% January, 2015 in the Andhra Pradesh
Gazette for general information;- . .. .. .
ACTNO.2 OF 2015 -
'AN ACT FURTHER TO AMEND THE ANDHRA |
PRADESH VALUE ADDED TAX ACT, 2005.
Be it efiacted by the Legisiature of the State of Afidhra '
Pradesh in the Sixty-fifth year of the Republic of India as
follows :-
1.{1) This Act may be called the Andhra Pradesh shon title and
Value Added Tax (Amendment) Act, 2015 commencerment.
(2) it shall be deemed to have come into force with
effect on and from the 25" November, 2014
]