Time limit for VAT Assessment - Andhra Pradesh

[Ganeshan Kalyani]

Dear Sir,

I would like to discuss about the time limit of assessment under VAT Act, in the State of Andhra Pradesh. Section 21 of AP VAT Act, 2005 does not specify the time limit for assessment in ordinary case. It gives the time limit is certain cases as mentioned in the section.

Kindly share your view in this respect.

regards

ganeshan

[YAGAY and SUN]

Dear Ganeshan,

Please check Section 52 (1) and (2) in this regard.

Regards

Team YAGAY and SUN

(Management and Indirect Tax Consultants)

AI Summary

Time limit for VAT assessment: Section 21 omits a general period; see Section 52 for prescribed assessment limits.
Time limit for VAT assessment in Andhra Pradesh: Section 21 of the AP VAT Act, 2005 does not prescribe a general time limit for ordinary assessments and lists limits only for certain cases; a forum reply directs attention to Section 52(1) and (2) as the statutory provisions setting assessment time limits.