GOVERNMENT OF ANDHRA PRADESH

COMMERCIAL TAXES DEPARTMENT

Office of the
Commissioner of commercial Taxes
Andhra Pradesh Hyderabad

CC No 15

CIRCULAR

CCT’s Ref No AII(3)248/2012 Dated 12-7-2012

Sri. Suresh Chanda, I.A.S., Commissioner Commercial Taxes

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Sub:-The APVAT Act 2005 –Revised VAT Return in Form VAT 213–
Instructions to accept Revise Return even beyond 6 months-Reg.

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The attention of all the assessing authorities in the State is invited to the
subject cited . As per Rule 23 (6) (a) of APVAT rules, 2005 any dealer can file an
application for rectification of mistakes other than as a result of an inspection or receipt
of any other information or evidence by the authority prescribed in Form-213 within
six months from the end of the relevant tax period.

However, all the Assessing Authorities in the State are here by

instructed to accept rectification of mistakes in Form VAT 213 even beyond 6
months also if audit was not initiated by that date and the dealer voluntarily disclose
any omissions that will result in higher tax payment by the dealer. They are requested
to accept higher tax (difference amount) along with interest and minimum penalty by
issue of notices as per Rule 23(6) of APVAT Rules, 2005, read with section 53 of
APVAT Act, 2005. But to avoid antedating of such revise return, dealer must file
revised returns through online system only.

It is specifically clarified that no revise return will be accepted beyond 6

months period if revise return leads to lower tax liability for the dealer.
 The receipt of the circular shall be acknowledged by return of post .

Sd/-Suresh chanda
Commissioner (CT)

To
All the Assessing Authorities in the State
Copy to all the Deputy Commissioners (CT) in the State.

//t.c.f.b.o//

Additional Commissioner (CT) (G)