GOVERNMENT OF ANDHRA PRADESH

COMMERCIAL TAXES DEPARTMENT

Office of the
Commissioner of Commercial Taxes,
Andhra Pradesh, Hyderabad.
CIRCULAR-3
CCT’s Ref.No. CCW/CS(1)/ 128 /2015 Dt: 19-06-2015
Sub: APVAT Act,2005- Refunds –Section 38 of the Act-- DIPP,GOI Action
Points on ease of Doing Business -Certain instructions - Reg.

Ref : 1. Secretary Industries &Commerce Dept Lr No Ind&Com(IP)

Dept/OSD-31/2015 dt 09-06-2015 on DIPP,GOI Action Points
on Ease of Doing Business
*****

It is to inform that as per section 38 of the APVAT Act,2005, any

excess tax paid by the dealer shall be refunded within a period of 90 days of the
claim made by the dealer.
Recently Government in the reference cited has communicated
certain action points to all the Government departments for ease of doing
business. These action points require our department to issue Refunds within
sixty (60) days from the date of claim.

Therefore the Deputy Commissioner in the state are requested to

ensure that all the claims of Refunds are settled and issued within Sixty days
from the date of claim by the dealer.

The Deputy Commissioners are requested to issue necessary

instructions to the assessing authorities in this regard.

The above instructions shall be scrupulously followed.

SD/-J.SYAMALARAO
Commissioner of Commercial Taxes.

To
All Deputy Commissioner(CT)s of the Divisions
All Commercial Tax Officers in the state
All Registering Authorities in the state
Copy to Senior Officers in the office of Commissioner(CT)

//t.c.f.b.o//
SD/-T.RAMESHBABU
Joint Commissioner(Computers)