Section 48A in The Andhra Pradesh Value Added Tax Act, 2005
48A. [ Requirements of submission of electronically generated declaration. [Inserted by Act No. 2 of 2015, dated 17.1.2015.]
(1)The owner or person-in-charge of goods vehicles or vessel entering the territories of the State or leaving the territories of the State shall also submit; a declaration in triplicate, either electronically generated or otherwise and containing such particulars of goods, carried in such vehicle 6r vessel, as the case may be, before the officer-in-charge of the check post or barrier and shall produce the copy of the said declaration, duly verified and returned to him by the said officer, before any authority or authorities as prescribed under section 48 of the Act, at the time of check of the vehicle en-route.(2)For carrying out the purpose mentioned in sub-section (1), every carrier of goods, agent of transport company, booking agency or any person by whatever name called, having a place of business in the State of Andhra Pradesh and transporting or clearing or forwarding goods on behalf of a dealer, shall be required to obtain a certificate of registration from the assessing Authority of the area in which, it has a principal place of business in the manner, as may be prescribed.]
