FREQUENTLY ASKED QUESTIONS - A.P. REORGANISATION
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Sl.No
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Description
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Response
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1
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When do you begin
the process of giving new TIN Numbers
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By giving prior
guidelines to the dealers, they will be given an option from 15/04/2014 of
continuing their registration in the State of their choice.
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2
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What will be the
VAT tax rates in Telangana as various states tax rates are different
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As of now, the
existing provisions of the APVAT Act, 2005 will apply to both States unitl
further change, as per Section 100 A.P. Reorganisation Act, 2014.
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3
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To issue C-Forms
for 2013-14, what maximum time is available to download
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The present
guidelines for issuing C Forms will continue in future also. There is no change inthis process as to
issue or time limits.
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4
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Is it possible,
if any enhanced purchasing power of Andhra Government to give selling
opportunity to Telangana Govt.
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Question is
irrelevant as of now, as dealers' selling ability depends on dealers strength
/ weakness (SWOT analysis)
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5
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Waybill is
Mandatory. Does it mean sales effected without issue of waybill are null and
void
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If goods under
transport are not accompanied by a valid way bill, such transport of goods is
liable for penal action, including colleciton of tax.
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6
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1. Reduced the
limit of obtaining No. of waybills through CDSC
2. No option available for obtaining Form -C on commodities not added in RC (for industries having 'N' number of commodities, so cant be added all) |
1. Limit for
obtaining way bills could have reduced in any of the following contingencies:
a. Non filing of returns, b. Nonpayment of admitted taxes and c. Non uploading of previously obtained waybill utilisation. Such dealers may contact the concerned assessing authority. 2. For obtainting "C" Forms, the said commodities intended to be purchased, shall have been got included in the CST Certificate of Registration - may contact the Registering Authority. |
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7
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If I had already
made small VAT purchases without advance eWaybill. Will I have to pay
penality or will my input credit will be affected
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If the purchases
from outside the State and their transport without "Advance
Waybills" were not checked at checkposts, the requirement is account for
them in books of accounts of the purchasing dealer. For violation of statutory provisions,
penalty can be levied.
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8
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After the State
gets bifurcated, whether we need to continue the serial no(Invoices) or fresh
serial we need to start
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Depending on
which State, you have your VAT registration, your new TIN will be given. Hence a new series of invoices shall be
issues with a new TIN.
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9
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We raise invoice
from Hyd. Delivery at Vijayawada in
May month. If the dealer reject the
material in July. How to give the
treatment in our books shall we avail input in our books. Shall we avail input on rejected goods from
telangana state
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Treatment of
goods rejected are to be handled by filing revised VAT 213 returns. Anyway, specific instances will be
addressed to the assesing authority with all documentary proof enclosed.
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10
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When GST will be
implemented. How the input tax credit will be refunded.
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The Government of
India and the Empowered Committee of State Finance Ministers have not yet
taken any decision as to the modalities of GST and its implementation.
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11
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1. How about the
reimbursement of Sales Tax Under IIPP 2010-2015 or 2005-2010 (Expn Units)
2.How about the uploads and downloads of C forms F Forms and other forms of the state gets bifurcated? |
1. Reimbursement
of VAT paid will be made by Industries Department. Hence, dealers may be advised to approach
the Industries Department for change of TIN in the Final Eligibility
Certificate.
2. The existing procedure will continue without any change in formats except new TINs, even after State Bifurcation. |
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12
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We have availed
differment and still we have to pay the differment for another 10 years. If we want to close our unit in telangana
and open
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Premature closure
of unit in Telangana (which is a violation of conditions of Final Eligibility
Certificate) may dis-entitle the dealer to avial Deferment and may lead to
cancellation of the Final Eligibility Certificate by the Industries
Department and demand for payment of deferred amount by the Commercial Taxes
Department.
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13
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1. Present TIN is
with Hyderabad address, When this TIN is alloted to AP, How the change in
address will happen (any application requirement exist)
2. What happen to physical stock of waybills on 2nd June |
1.Every dealer in
the State will be given an option Form on or after 15/04/2014 in which he
wants to have his registration.
Detaile guidelines will be issued in this regard shortly.
2. After Bifurcation of the State of AP, the dealers of residuary State of AP can make use of existing stock by stamping new TIN. Dealers of Residuary State of Andhra Pradesh and Telangana State can make use of unused waybills by stamping new TIN on them.From 02-06-2014 and on wards stamped on old stock balance available with the dealer incorporated with New TIN No.Same as we are using in the present state. |
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14
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VAT dealer in
Telangana with HO in Mumbai opens a branch in AP. Request you to clarify -
Whether again, Direct PAN Proof of address of non resident directions.
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In the State of
A.P., after bifurcation, a new TIN is to be obtained from the concerned
Registering Authority, by filing fresh Form VAT 100 with all address / other
proof.
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16
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Since Hyderabad
is Common Capital Please allow for some period Hyderabad Dealers/industries
to operate two tin numbers - AP and Telangana at Hyderabad address
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On or after
02/06/2014 (appointed day) any sales from the State of Telangana to any
dealer / consumer in the State of Andhra Pradesh (vice - versa) will be
treated as interstate sales and liable tobe dealt under CST Act.
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17
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1. Whether the
industries is offered under AP department will continue to both the states
2. When the VAT Act of Telangana be introduced 3. Whether AP VAT act will continue for State |
Industrial Incentives
are location of industry specific. So,
if the industrial unit is located in Telangana, then Telangana State will
allow such industrial incentive if Final Eligibility Certificate is issued. If the industry is in Andhra Pradesh, then
AP State will extend such incentives.
Both States cannot give on the same location of industry.
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18
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1.Is there any
entry Tax on transactions between the
proposed two states.
2.Hyderabad being a common capital,the transaction from /to the two states.How the transactions are treated?VAT (or)CST? |
If the Goods are
falling under A.P. Entry of Motor Vehicles into Local Areas Act, 1996; then
Entry tax is leviable. Sales between a
dealer in Telangana and a dealer in A.P (vice - versa) will be treated as
interstate movement of goods and CST Act will apply, but not VAT Act.
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19
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Local sales way
bills should be exempted .Now a days we are facing problem enroute for not
having waybills
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All sales, local
or otherwise, require carrying waybills, unless the goods as such are exempt
from tax.
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21
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We are having
registered TIN in Hyderabad and
currently we are having suppose ITC of ₹ 3,00,000/-.Then this credit amount
will be refunded or carried forward to the new TIN in Telangana
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At the end of
every year, during the monthlry return for March, the dealer having excess
ITC shall have to exercise an option - whether to claim refund (or) to carry
forward ITC. Depending upon such
claim, either be refunded (or) allowed to carry forward in Telangana State.
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22
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What about
profession Tax to be paid for 2014-2015 i.e;from 2nd June hyderabad will be
in Telangana
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If the Profession
Tax is already paid on or before 01/06/2014, thenit goes to the united State
of Andhra Pradesh; if paid on or after 02/06/2014, then it shall go the State
of Telangana.
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23
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Depute the
D.C/A.C/C.T.O to our association to give training or explanation to the
member like VAT instructed in the year April 2005
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Let the concerned
Association make a specific request to the Commissioner of Commercial Taxes
to take further action.
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24
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Suppose we wre
intersted to open another unit in Andhra is it necessary to obtain another
TIN in A.P
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If you do not
have registration in Andhra and you intend to do business in Andhra Pradesh,
you will have to obtain VAT registration in the State of Andhra. Detailed guidelines will be issued in this
regard soon.
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25
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APVAT
&TGVAT-Both will have same sections &rules
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As per A.P.
Reorganisation Act, 2014 (Sec.100), same statutory provisions will continue
in both the States.
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26
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1.please issue new TIN by 15th May for smooth
implementation.
2.Special drive to clear refuds to required before biforcation |
Steps are being
taken to issue new TINs at the earliest (but effective from 02/06/2014). Delayed cases of refund may be brought to
the notice of the Deputy Commissioner (CT), concerned or Commissioner (CT)
for further action.
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