Andhrapradesh Sales Tax: e-way bills and Transporter registrations/ declarations for inter-state movement of goods
GOVERNMENT OF ANDHRA PRADESH
COMMERCIAL TAXES DEPARTMENT
Office of the Commissioner (C.T.)
Andhra Pradesh, Hyderabad
CCT’s
Ref No. Enft/E3/329/2015 Dated:17-05-2016
C I R C U
L A R
Sub:
APVAT Act & CST Act -Goods vehicles movement within the state
and inter State movement- Certain instructions- Reg.
Ref:
1. GO Ms No 26, Rev CT Dept dt 05-02-2015.
2.
Circular in CCT’s Ref no A.I(1)/45/2014
dt 18-03-2015,
02-04-2015,22-05-2015, 06-06-2015 and
15-09-2015
3. Circular
in CCT’s Ref. No. Enft/E3/422 /2015 dt:06.05.2015
4. CCT’s Ref No Enft /E3/329/2015 dated
04-06-2015
5.
CCT’s Ref No Enft/E3/421/2015 dt
14-03-2016
***
The circular instructions were
issued in the references 2nd to 4th cited on the system of e-way bills and
Transporter registrations/ declarations for inter-state movement of goods. The
intention of the instructions is to arrest the tax evasion by preventing clandestine movement of goods
vehicles and misuse of waybills or
rotating one waybill for multiple trips. At the same time, the genuine dealers
should not suffer for unintentional mistakes in documents.
In the recent meetings
with traders and tax practitioners’ associations, they have raised the
following issues.
1.
Detention of vehicles without
issuing proper notice for longer periods.
2.
Non approachability of the detained officer to
the dealer/ transporter to know the cause and
solutions for detention.
3.
Detention of goods on the ground
that the commodity is not included under VAT/ CST registration.
4. Detention of vehicles on the ground that the
vehicle number changed on transhipment due to vehicle breakdown or due to
logistical needs- supported by documentary and other evidence.
5.
Punishing heavily in the cases where the
vehicle number is mistakenly typed with error.
6.
Non judicious application of
penalties for technical and trivial offences where all other evidence confirms
the genuineness of the transaction
7.
Detention of goods of a dealer
covered by Bill and waybill (lorry number missing) in cases of non filing of
650 by the parcel Lorries.
The issues raised by the dealers are examined. All the officers are hereby
requested to follow the APVAT Act and Rules,2005 and the circular instructions issued from
this office from time to time without
giving scope to the dealers to complain that they are being harassed.
Further, the following
instructions are issued.
1.
The detention of goods vehicle
for longer periods without issuing detention notice will not be tolerated.
2.
The officers who detain goods
vehicles are required to be accessible to the dealers or in-charge of the goods
vehicle till the issue is settled.
3.
In case of CST registration , it
is compulsory to have the commodity registered before doing transactions in the
commodity. In case of VAT it is it is compulsory to register only sensitive
commodity. However for the convenience of the dealers if the dealer applies
online and is pending for registeration with the department for more than 3
days system allows for generation of way
bill. Therefore such vehicles possessing way bills shall not be detained for
not registering the commodity. For manual way bills , report on whether the
application in the commodity is pending for more than 3 days can be checked
online in VATIS. However if the commodity is nearly matching with the registered/ applied such
cases shall be ignored.
4.
In cases of transhipment of goods
vehicle, the goods vehicles should not be detained if these are covered by all
other documents. Where there is suspicion, proper enquiry to be conducted
immediately before taking any action.
5. There may
be certain mistakes inadvertently committed by the dealers like typographical errors in mentioning digits of vehicle numbers in eWaybill. Such
mistakes may be treated as technical offences and action may be taken
accordingly.
- If the details in the waybills do not correctly match with the goods in the vehicle, action can be taken as per the prescribed procedures. But, everything should be supported by the provisions of the APVAT Act and Rules.
- During
the course of interstate movement, if any parcel lorry is found to be not
covered by Transporter declaration, action to be taken against the
transporter and penalty may be levied as instructed earlier.In such
cases,the check post staff has to mandatorily conduct thorough physical
verification of the parcel lorry not covered by Transporter declaration.
They should enter minimum data to generate
a document similar to Transporter declaration with vehicle number
on all the eWaybills covered by the
goods vehicle under transport and issue it to the transporter. There is no
need to fix responsibility on the dealer for no vehicle number. However,
if any other irregularities are noticed after physical verification
necessary action to be taken against the dealer.
The
Deputy Commissioner(CT)s of the divisions shall ensure that the above
instructions are followed scrupulously.
Sd/-
J.Syamala Rao,
COMMISSIONER OF COMMERCIAL TAXES,
ANDHRA PRADESH, HYDERABAD.
To
All the Deputy
Commissioners in the State.
All the
persons-in-charge / Administrative Officers of the Check Posts.
Copy to the Senior
Officers O/o Commissioner(CT)
Source:
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