AP VAT Department issues certain instructions on Way Bills

Government of Andhra Pradesh

Commercial Taxes Department Office

of the Commissioner of Commercial Taxes

A.P. Hyderabad

CCT™s Ref. Enft/D2/172/2010

Dated :26 -2-2013

Sri Suresh Chanda, I.A.S.,

Commissioner of Commercial Taxes,

A.P. Hyderabad

Sub: Way Bills- Certain instructions issued to the Officers -Regarding

Ref: G.O. Ms. No. 33 Rev CT.II Department Dated: 21-01-2013

It is to inform that, the sub-rule(4) of Rule 55 is omitted from APVAT Rules,2005 as per the GO Ms.No. 33 Rev.C.T.II ,Dept Dated: 21-01-2013. Therefore the use of Waybill for all the consignments under VAT & CST Acts has become mandatory for all the dealers including Manufacturers for movement of goods which should be accompanied along with the goods vehicle. To facilitate the smooth movement of goods vehicles of the Manufacturers the following instructions are issued:

1. The Asst Commissioners (CT) LTU and Commercial Tax Officers, are instructed to issue Paper Based Waybills by fixing the limit based on the average monthly requirement of waybills for the last two months period to all the Manufacturers.

2. All the Manufacturers and Dealers registered under APVAT Act are informed that they can avail the facility of generating e-waybill online from CTD website and they can issue tax invoice containing the unique e-waybill number so generated online and such invoice with e-Waybill number written or typed on it will be treated as e-waybill also and there will not be any necessity to print the e-waybill separately. This process will also save paper.

3. The Transporters/In-charge of the goods vehicles should carry one extra copy of such invoice which may be retained by the CTD inspection staff during vehicle check or at the Check Post.

4. The Check post Officials and Officers conducting CVT are informed that, if the invoice contains unique e-waybill number generated by the dealers online from the CTD system, such invoice should be treated as e-waybill also.

5. The correctness of e-Waybill unique number indicated on invoice and corresponding invoices covered by such e-Waybill can be checked Online at

Sd/- Suresh Chanda
Commissioner of Commercial Taxes

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