Rule 45

*[(1) Every dealer whose total turnover is less than 2(Rs.2lakhs) for a year shall keep and 5(maintain a true and correct account promptly in ink) in any of the languages specified in the Eighth Schedule to the Constitution or in the English language showing. (i). the value of the goods produced, manufactured or bought by him; (ii). the names and addresses of each of the persons from whom the goods were purchased, supported by a bill or delivery note issued by the seller duly signed and dated; and (iii). the descriptive and quantitative particulars of goods in case they are not bought but received into or found in or issued from the place of business or a godown of the dealer with the names and addresses of the owners supported by necessary vouchers and the circumstances under which they are received or kept or issued. (1-A)1[ (a) Every dealer whose total turnover for a year is not less than 4( Rs.2 lakhs) shall keep and 6[ maintain a true and correct account promptly in ink] in any of the languages specified in the Eighth Schedule to the constitution or in the English language showing,- (i). the value of the goods produced, manufactured, bought and sold by him; (ii). the names and addresses of the persons from whom goods were purchased, supported by a bill or delivery note issued by the seller and duly signed and dated; and (iii). the descriptive and quantitative particulars of goods in case they are not bought but received into or found in or issued from the place of business or a godown of a dealer with the names and addresses of the owners supported by necessary vouchers and the circumstances under which they are received or kept or issued.] 2[(b) The day books, ledgers and cash books 5( bill books) account books maintained shall be serially numbered for each year] [(c)] The sale bills, invoices, delivery notes credit or debit notes and way bills shall bear a printed serial number and be written in duplicate, triplicate or qua-duplicate, as the case may be, using double carbon paper. The dealer shall retain the last carbon copy thereof. Explanation: For the purpose of sub-rules (1) and (1A), the accounts that are required to be maintained promptly are primary accounts or registers or books (books of original entry) including sale bills, delivery notes, way bills etc. maintained in the normal course of business. *Sub-rule (1) and (1-A) was subsituted by G.O.Ms.No.1857 Rev.dt.28.10.1963. 1. Sub-Rule (1-A) was renumbered as clause(a) of the sub-rule by G.O.Ms.No.1650 Revenue dt.20.10.1965 and sub-clause (b) was inserted which was substituted by G.O.Ms.No. 9 Revenue dt.3.1.1974 2. Subs. by G.O.Ms.No.9 Rev.dt.3.1.1974. 3. Ins. by G.O.Ms.No. 1522 Rev.dt.1.10.1981. 4. Subs. for the expression Rs. 40,000 by G.O.Ms.No. 1187 Rev.Dt. 17.10.1985 5. Subs. and added by G.O.Ms.No.1445 Rev.dt.5.11.1986 published in A.P.Gazette Extra-ord. Part-I, dt.25.11.1986. [(1-B) Every dealer, who keeps and maintains his accounts under sub-rules (1) and (1A) of this rule, in a language other than English, shall adopt international numerals in the maintenance of such accounts.] Sub-rule (1-B) was ins. by G.O.Ms.No.784 Rev.dt.21.8.1974. [1-C) Every dealer or person executing works contract shall keep separate accounts showing- (i). The particulars of the names and addresses of the persons for whom he executed works contract separately in respect of each works contract; (ii). The particulars of goods procured by way of purchase or otherwise for the execution of works contract; (iii). The particulars of goods to be used or used in the execution of each works contract; (iv). The details of payment received in respect of each works contract; (v). The details of ; (a) labour charges for works executed; (b) amount paid to a sub-contractor for labour and services; (c) charges for planning, designing and architect`s fees; (d) charges for obtaining on hire or otherwise machinery and tools used for the execution of the works contract; (e) cost of consumables such as water, electricity, fuel etc., used in the execution of the works contract the properly in which is not transferred in the course of execution of a works contract; (f) cost of establishment of the contractor to the extent it is relatable to supply of labour and service; (g) other similar expenses relatable to supply of labour and services; (h) profit earned by the contractor to the extent it is relatable to supply of labour and services; (i) all amounts for which goods exempted by notification under Section 9(1) are transferred in execution of works contract; (j) all amounts for which the goods specified in Third Schedule are transferred in execution of works contract; (k) all amounts for which the goods specified in the Fourth Schedule are transferred in execution of works contracts; (l) turnover of goods involved in the execution of works contract which are transferred in the course of inter-State trade or commerce under Section 3 or transferred outside the State under Section 4 of transferred in the course of import or export under Section 5 of the Central Sales Tax Act, 1956]. Sub-rule (1-C) was ins. by G.O.Ms.No.244 Rev.dt.17.5.1995 w.e.f.1.4.1995. (2)5[(a) Every dealer who is required to issue a sale bill or cash memorandum under Section 13C of the Act shall issue a sale bill or cash memorandum in Form XIX. (b) In every such bill issued in respect of sale of goods on which tax is payable by that dealer at the point of first sale, he shall show the price of the goods and the amount of tax collected thereon separately. (c) In respect of every sale bill issued by the dealer at the point of second and subsequent sales in respect of goods mentioned in Sixth Schedule he shall mention in the sale bill the rate at which tax is levied on those goods at that point of sale. (d) In respect of every sale bill issued by dealer at the point of second and subsequent sales in respect of goods mentioned in Schedules other than Sixth Schedule he shall mention in the sale bill the rate at which tax was levied at the 1st sale point. (e) When the goods manufactured by Small Scale Industries units availing tax holiday under State Incentives Scheme, are sold, the sale bill issued at every point of sale shall be stamped with the caption "goods manufactured by Small Scale Industries Unit eligible for tax holiday. 5(f) Every bill or cash memorandum so issued shall be duly signed and dated by the dealer or by his manager or agent and a counterfoil of such bill or cash memorandum also signed and dated as aforesaid shall be kept by the dealer.] 5(g) where any dealer issues computerised bills or cash memo the proforma of such bill or cash memo may be modified by the dealer suitably but it shall contain all the particulars prescribed in the Form XIX.  1.Subs. by G.O.Ms.No.2307 Rev.dt.12.12.1957. 2. Subs. by G.O.Ms.No.1857 Rev.dt.28.10.1963. 3. Subs. by G.O.Ms.No. 1187 Rev.dt.17.10.1985. 4. Subs. by G.O.Ms.No. 1445 Rev.dt.5.11.1986 and again by G.O.Ms.No. 868, Rev. dt.29.8.1989. 5. Sub-rule (2) Clauses (a) (b) were subs. and sub-rule 2(c) was ins. by G.O.Ms.No.244Rev.dt.17.5.1995 w.e.f.1.4.1995. Again by G.O.Ms.No.788 a Rev.dt.21.9.1996 clause (a) was subs. and the existing clauses (b) and (c) were renamed as clauses (f) and (g) *(3)(a) The bills or cash memorandum issued by a dealer shall be serially numbered for each year and in each of the bills or cash memoranda issued, the dealer shall specify the full name and style of his business, the number of his registration certificate, the particulars of goods sold and the price thereof and in the case of sales to a dealer the full name and address and the number of the registration certificate of the purchaser; (b) The bill or cash memoranda issued in the case of sales of goods liable to a single point to shall contain 1( the following certificates:) 2(Certified that in respect of the turnover of the goods mentioned in items(s) of his bill the tax 4( and surcharge) has been paid or/is payable by me or/is payable by Sri/M/s.____________________________________________________ being the dealer who has purchased them from me). *Sub-rule (3) was subs. by G.O.Ms.No.1857 Rev.dt.28.10.1963. 1. Subs. G.O.Ms.No.881 Rev.dt.16.6.1965 2. Subs. G.O.Ms.No.876 Rev.dt.26.5.1964 3. Ins. by G.O.Ms.No.473 Rev.dt.18.3.1981. 1[(4) (i) Every person who consigns goods by a goods vehicle or boat shall make out a Way Bill in Form X in triplicate and issue the 13(Original and duplicate) thereof duly signed by him, his manager or agent to the owner or other person in charge of the goods vehicle or boat: 2[(i)] 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 intended for his own use from one place to another 14(and also in respect of the transport of the following agricultural, horticultural, dairy, poultry and other farm produce:] 1. Grass, hay, straw and Kadbi. 2. Fresh Milk, curds and butter milk sold by dealers exclusively dealing in them. 3. Flowers used from adornment. 4. Eggs. 5. Meat other than canned, preserved, dried or dehydrated. 6. Fruits other than Coconuts, which have not been canned, preserved, dried or dehydrated. 7. Vegetables other than green ginger and garlic which have not been canned, preserved, dried or dehydrated. 8. Fish other than canned fish. 9. Betel leaves. 4[(ii) Provided further that in the case of goods imported into the State from places outside the State, the way bill of the State from which the goods commence their journey shall be accepted, if accompanied by a sale invoice or a delivery note or a document in such form, as has been approved by the 5( Commissioner of Commercial Taxes).] 6[(ii).For the purpose of Clause (i) in areas notified by the 5( Commissioner of Commercial Taxes) in this regard and in the case of first check posts through which goods consigned from outside the State pass, only way bills printed under the authority of the State Government 7( or 5(the Commissioner of Commercial Taxes) shall be used. 8(The printed way bills may be obtained in the case of a non-resident dealer from the consignee or the officer-in-charge of the first check post through which the goods consigned by the non-resident dealer pass, and in the case of a resident dealer from the registering authority concerned, on payment of the cost thereof;)] 9(Provided that when way bills printed under the authority of the State Government or the 5(Commissioner of Commercial Taxes) are not readily available for use for any reason, the way bills containing the signature and official seal of the assessing authority or registering authority having jurisdiction over the consignor shall be used in lieu of such printed way bills.) 10(Provided further that it shall not be necessary for the goods other than the items. 5. Cotton fabrics, man made fabrics and woolen fabrics; 6. Sugar; 7. Tobacco; and 7A. Chewing tobacco including preparations commonly known as Khara masala, Kimam, Dokta, Zarda, Sukha and Surti. Specified in the Fourth Schedule to the Act to be accompanied by waybills printed under the authority of the State Government or the Commissioner of Commercial Taxes). (iii). The owner or other person in charge of the goods vehicle or boat shall carry the 13(Original and duplicate) copies of the Way Bill and shall tender 2( Original copy) of the Way Bill to the Officer-in-charge of the check post through which the goods vehicle or the boat first passes on its way. 13(Provided that in case the vehicle or boat has not passed through a check-post or barrier or has not been checked by any officer of the Commercial Taxes Department not below the rank of a Assistant Commercial Tax Officer, the dealer shall submit the original copy of the way bill within a reasonable time after the receipt of the goods to his assessing authority certifying that the particulars therein have been entered in his accounts.) (iv). Every person obtaining the Way Bills under clause (ii) shall keep, and maintain a register in 11(Form XXIV) showing a true and correct account of the Way Bills obtained, used and held in stock by him. 15[(iv)[(a) Every dealer who is required to file a return in Form A2 under sub-rule (1) of Rule 17 shall file along with such return an extract or copy of Way Bill Register in Form XXIV and all other dealers shall file before the assessing authority a copy or extract of the Way Bill register in Form XXIV along with the application for issue of Way Bills.] (v). Where a Way Bill either blank or duly filled in is lost, the person who obtained the 13(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 12(**) for each Way Bill lost.] 14[(vi). Any dealer giving an incorrect and untrue declaration shall be deemed to have committed an offence under clause (c) of sub-section (3) of Section 30 of the Act. (vii). Any dealer who desires to claim exemption as not liable to tax at his hands shall have to produce the forms filled in and issued by the seller.] 1. Sub-rule (4) was substituted by G.O.Ms.No.1857 Rev.dt.28.10.1963. 2. The then existing proviso was numbered as proviso (i) and after the proviso so renumbered,proviso(ii) was inserted by G.O.Ms.No.654 Rev.dt.15.4.1964. The second proviso was substituted by G.O.Ms.No.249 Rev.dt.3.3.1976. 3. Added by G.O.Ms.No.928 Rev.dt.16.9.1967 4 . Proviso (ii) of clause(i) added by G.O.Ms.No.654 Rev. dt.15.4.1964. and was subs. by G.O.Ms.No.249 Rev.3.3.1976. 5. Subs. by G.O.Ms.No.1776 Rev.dt.18.10.1978. 6. Clause (ii) was substituted by G.O.Ms.No.738 Rev.dt.20.6.1966. 7. Ins. by G.O.Ms.No.249 Rev.dt.3.3.1976. 8. Subs. by G.O.Ms.No.406/S/67-2 Rev.dt. 6.4.1967 9. Added by G.O.Ms.No.249 Rev.dt.3.3.1976 10. Subs. by G.O.Ms.No.44 Rev.dt.18.1.1989 w.e.f20.1.1989. 11. Substituted by G.O.Ms.No.415 Rev.dt.10.3.1964. 12. In clause (v) the words 'for each authority' were omitted by G.O.Ms.No.125 Rev.dt.31.1.1966. 13. Subs. by G.O.Ms.No 1445 Rev.dt.5.11.1986 Proviso was added by the same G.O. 14. Added by G.O.Ms.No.688 Rev.d.11.x.1988 w.e.f.14.x.1988. 15. Clause (iv)(a) was inst. by G.O.Ms.No.788 Rev.dt.21.9.1996. [(4-A) Every dealer of the description referred to in clause (a) of sub-rule (2) shall exhibit prominently in his shop a notice 2( xxx) with the following caption: "Customers are requested to insist on the issue of a bill for the purchases they make." [(4-B) Every dealer liable to keep and (maintain a true and correct account promptly) under Section 25 and who is not required to issue bills under clause (a) of sub-rule (2), shall 2( make an entry promptly in ink in the accounts maintained in the course of his business of the amount of each sale, irrespective of its quantum."] Sub-sections (4-A) and (4-B) were ins. by G.O.Ms.No.956 Rev.dt.18.5.1959. *Subs. by G.O.Ms.No: 1445, Rev. dt.5.11.1986. ** The words "supplied by7 the Commercial Taxes Dept." were omitted by G.O.Ms.No.1075 Rev.dt.29.10.1992.   (5)[x x x] Omitted by G.O.Ms.No. 2307 Rev. dt. 12.12.1957 (6)[x x x] Omitted by G.O.Ms.No. 1857 Rev. 28.10.1963. 1((7) Every dealer 2( ...) shall maintain accounts separately in respect of each kind of goods eligible for exemption or subject to different rates of tax under the Act:] 2[(Provided that in the case of dealers whose total turnover in a year is less than Rs. 10 lakhs) the maintenance of such separate accounts may be dispensed with, if the assessing authority is satisfied that the turnover in respect of the different classes of goods can be determined with reference to the bills, vouchers or other documents and the particulars furnished by the dealer,] 1. Subs. by G.O.Ms.No.2327 Rev.dt.28.11.1960 and omitted by G.O.Ms.No.868, Rev.dt.29.8.1989. 2. This proviso was added by G.O.Ms.No.1389 Rev.dt.21.12.1971 w.e.f.1.4.1966 and the bracketed words were substituted by G.O.Ms.No.1074 Rev.dt.25.9.1976. (8) Accounts maintained by dealers and licensees together with all vouchers relating to stocks, output, purchases, delivers and sales shall be preserved by them for 1( a period of six years) after the close of the year to which they relate. 2[Provided that where in respect of an assessment, an appeal or revision or any other proceeding has taken place. The accounts together with all vouchers as aforesaid relating to such assessment shall be preserved for a period of four years after the assessments has become final.] 1 Subs. by G.O.Ms.No.1785 Rev. dt.20.11.1962. 2 Added by G.O.Ms.No.1445 Rev. Dt.05-11-1986. (45-A)(1)(a) 1[Every Rice Miller other than one registered as a Rice Miller under Section 12(3) of the Act] shall maintain the following registers: (i). a register of working of the mill in Form XV (ii). a day to day account of paddy milled for hire in Form XVI and (iii). a register of stocks in Form XVII. (b) Every such miller shall obtain from each person who entrusts him with paddy for conversion into rice a declaration in Form XVIII. The declaration so obtained shall be serially numbered and kept for each year. 1 . Subs. by G.O.Ms.No.868 Rev.dt.29.08.1989 (2) ["Every Rice Miller registered under Section 12(3) of the Act shall maintain in Form XVI a day to day account of paddy milled for hire. He shall obtain from each person who entrusts him with paddy for conversions into rice, a declaration in Form XVII. The declaration so obtained shall be serially numbered and kept for each year. ((3) Omitted.) Rule 45-A was ins. by G.O.Ms.No.1857 Rev.dt.28.10.1963 with 3 sub-rules. However, sub-rules(3) was omitted by G.O.Ms.No.415 Rev.dt.10.3.1964 with effect from 1.8.1963. By G.O.Ms.No.989 Rev.dt.6.10.67 rule 45-A was substituted in the present form. *(45-B * Rule 45-B was inserted by G.O.Ms.No.1857 Rev.dt.28.10.1963 with sub-rules(1) and (2) and (3). By G.O.Ms.No.415 Rev.dt.10.3.1964 sub-rule (1) and clause (a) of sub-rule(2) were substituted and sub-rule(3) was omitted. The rule was omitted by G.O.Ms.No.868, Rev.dt.29.8.1989 1(45-C 1. Rule 45-C was inserted by G.O.Ms.No.1857 Rev.dt.28.10.1963 with sub-rules(1) and (2). By G.O.Ms.No.415 Rev.dt.10.3.1964 sub-rule (2) was omitted and brackets and figures (1) were omitted." 2. The Original Form XXIV was renumbered as Form XXI by G.O.Ms.No.415 Rev.dt.10.3.1964 consequent on the omission Forms XX,XXI and XXII. The rule was omitted by G.O.Ms.No.868, Rev.dt.29.8.1989 (45-D [***] Omitted by G.O.Ms.No.761 Rev. Dt.28-08-1973.   (45-E.(1)Notwithstanding anything to the contrary contained in these rules, every dealer carrying on business in motor spirits shall keep and maintain true, correct and upto-date accounts in Form XXX of all daily transactions in motor spirit. The accounts for each day shall be made up and totalled before noon of the following day. The reading of the pump issue motor at the end of each day shall also be entered in the accounts for the day. (2)Every such dealer shall keep separate accounts in respect of the transactions in each kind of motor spirit. Explanation: For the purpose of this rule, "day" means a period of twenty-four hours beginning at 6 a.m.) Rule 45-E was ins. by G.O.Ms.No.626 Rev.dt.1.7.1969 w.e.f.1.7.1968 *(45-F The owner or other person in charge of a boat or goods vehicle, 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 10th day of the succeeding month.) *Added by G.O.Ms.No.249 Rev.dt.3.3.1976. Rule - 45G * Every cotton ginning mill shall maintain the following registers in the prescribed form: (i). Register of kapas ginned and lint dispatched. (ii). Register of stocks. Note: Rule 45-G was added by G.O.Ms.No. 1445, Rev., dt.5.11.1986