CHAPTER –XII
MOVEMENT OF GOODS/GOODS VEHICLES AND CHECK-POSTS
55. Movement of Goods in Goods Vehicles.
(1) Subject to sub-rules (2) and (4) every dealer who consigns goods by a goods vehicle shall make out a waybill in Form X or Form 600 in triplicate and issue the original and duplicate thereof duly signed by him or his
manager or agent to the owner or the other person in charge of the goods vehicle.
For the purpose of this clause, only waybills printed under the authority of the State Government or the Commissioner or electronic way bills generated through the official website of the Commercial Taxes
Department or the Government of Andhra Pradesh shall be used. When such waybills are not readily available for use for any reason, the waybills containing the signature and official seal of the Commercial Tax
Officer or the Asst. Commissioner having jurisdiction over the consignor shall be used in lieu of such printed waybills.
Provided that the issue of a way bill shall not be necessary where a person who is not a dealer transports his household or other articles for his own use from one place to another and also in respect of transport of the
goods specified in Schedule I to the Act.
(2) Any dealer who desires to import goods from other States or Union Territories or any dealer who desires to send goods to outside the State, shall electronically generate the way bill, through
the official website of the Commercial Taxes Department or the Government of Andhra Pradesh. Such electronically generated waybill shall accompany the goods along with sale invoice or delivery note
and shall be tendered by the person in-charge of the goods vehicle to the officer in-charge of the check post through which the goods vehicle first enters into the State or exits the State, as the case may
be.
Provided that any consignee dealer who desires to import goods notified by the Commissioner of Commercial Taxes to be sensitive, from other States or Union Territories shall send in advance a way bill in duplicate to
the consignor. Such way bill in duplicate filled in by the consignor shall accompany the goods and shall be tendered by the person-in-charge of the goods vehicle to the officer-in-charge of the check post through which
the goods vehicle first enters into the State.
(3) The owner or the other person in charge of the goods vehicle shall carry the original and duplicate of the waybill and shall tender the original waybill to the officer in charge of the Check Post through which the goods
vehicle first passes on its way.
(4) In the case of a manufacturer registered as a VAT dealer the copy of the gate pass-cum-invoice raised by such manufacturer shall be accepted in lieu of the waybill in Form 600 provided the Taxpayer Identification
Number is superscribed on the gate pass-cum-invoice. Provided that where any category of manufacturers are notified by Commissioner as ineligible to use the gate pass cum invoice as waybill, they shall make out
waybills on Form 600.
(5) Every person obtaining the Way Bills under sub-rule (i) shall keep and maintain a register in Form 601 showing a true and correct account of the way bills obtained, used and held in stock by him.
(6) Where a way bill either blank or duly filled in is lost, the person who obtained the way bill forms printed under the authority of the Government or containing the signature and official seal of the assessing or
registering authority as the case may be shall forthwith notify the loss in writing to the issuing authority and shall also by way of an indemnity bond furnish such reasonable security as may be demanded by such
authority for each way bill lost. Any dealer giving an incorrect and untrue declaration shall be deemed to have committed an offence under the Act.
(*(7) The owner or other person incharge of goods vehicle or a vessel, as the case may be, shall submit an extract of the entries recorded in the log book or goods vehicle record or trip sheet, as the case may be, for
each month to reach the Commercial Tax Officer having jurisdiction over the area in which the goods are delivered before the tenth day of the succeeding month.)
(7) The transporter or owner or other person incharge of goods vehicle or a vessel as the case may be shall maintain a register of record in Form 520-A containing full details of the consignor or consignee with full
address, TIN Registration Number, CST Registration Number, Invoice Number / Delivery Challan Number / quantity and value of the goods and other details of goods transported in the goods vehicle or a vessel.
The transporter or owner or other person in charge of the goods vehicle or a vessel as the case may be shall submit an extract of the entries made in such register of records, extract of entries entered in the log book or
goods vehicle records or trip sheet as the case may be for each month to reach the Commercial Tax Officer having jurisdiction over the area in which the goods are delivered before the 10th day of the succeeding month
The register of record maintained shall be made available to any Officer of the Commercial Taxes Department not below the rank of Deputy Commercial Tax Officer in case of any enquiry, whenever called for. The word
‘transporter’ shall include any agency transporting goods by Road, Rail, Air, Water or combination thereof.
(* substituted by GO MS No 2201 dt 29th Dec 2005, w.e.f 1-12-2005.)
(7A) For the purpose of Registration under sub-section (2) of section 48 A of the Act, the Transporter shall submit online, his/her details of Name and Address, Aadhar No. or PAN No., issued by the
Income Tax Department and Email Id on the Commercial Taxes Department website along with scanned copy of Aadhar card or PAN Card. On successful furnishing of the details, the Transporter
will be automatically registered with the Commercial Taxes Department website and provided with Log in User Id and Password, which will enable him to generate online Declaration prescribed under
sub-section (1) of section 48 A of the Act.
(8) The declaration under section 48 A to be furnished by the owner or person in-charge of the goods vehicle entering the territory of the State before the officer in-charge of the check post shall be in Form
650. The Form 650 shall be electronically generated through the official website of the Commercial Taxes Department or Government of Andhra Pradesh.
(9) The declaration under section 48 A to be furnished by the owner or person in-charge of the goods vehicle leaving the territory of the State before the officer in-charge of the check post
shall be in Form 651. The Form 651 shall be electronically generated through the official website of the Commercial Taxes Department or Government of Andhra Pradesh
(10) The owner or other person incharge of goods vehicle or a vessel or a bus, as the case may be had transported goods covered by sub rule 55(8) and rule 55(9), in a month, in addition to complying with the
provisions of sub rule (7) of this rule, shall submit the duplicate copies of Forms-650 and 651 for each month by 10th of the following month to the Deputy Commissioner having jurisdiction over the area where the
registered office of such vehicles, buses and vessels carrying goods are located. The copies of duplicate Form-650 and 651 should also be submitted by their branches and parcel offices if such branches are
independently operating and such copies of Forms should be submitted to the Deputy Commissioner in whose jurisdiction such branch offices are located or where goods are delivered by such transport vehicles or
buses or vessels.
(*Sub rules (8),(9) and (10) are inserted by GO MS No 2201 dt 29th Dec 2005 w.e.f 1-12-2005.)
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