[(1) Every dealer whose total turnover in a year exceeds 10 [Rs. 10 lakhs] and/or total tax payable in a year exceeds Rs. 12000] and every newly registered dealer irrespective of quantum of turnover for the year in which he was registered, shall submit so as to reach the assessing authority 3 (on or before 7th day of April for the month of March and 20th day of every other month) a return in Form 
A2 showing total and net turnover of the preceding month along with the return he shall submit a receipt from a Government treasury or a crossed demand draft 5 [or a 9crossed cheque] in favour of the assessing authority for the full amount of tax or taxes 4(....) payable for the month to which the return related 5 (under Sections 5, 11(5A), 5B, 5C, 5E, 5F, 5G, 6, 6A, 6C) or notified under sub-section (1) of Section 9.
(****Omitted)

6(Provided that it is however open to the Deputy Commissioner of the area concerned to withdraw the facility of payment of tax due, by a 4 (crossed cheque) if it is established that any dealer had given a cheque without having sufficient funds in his account in the bank to meet the amount of the cheque and the cheque is returned).

8(Provided further that in a case where a dealer intends to pay the tax through a 4(crossed cheque), the cheque should be sent so as to reach the assessing authority on or before the 15th day of the month to which the tax relates ).

1. Rule 17 was subs. by G.O.Ms.No.1251 Rev.dt.12.9.1975.
2. Sub-rule (1) was subs. by G.O.Ms.No.1074 Rev.dt.25.9.1975.
3. Subs. by G.O.MS.No.616 Rev.dt.6.4.1983 and the proviso omitted. Subs. "25th day' for the expression '15th day' by G.O.Ms.No.1197 Rev.dt.17.10.1985. Subs. '20th day' for the words "25th day" by G.O.Ms.No.38 Rev(CT-II) Dept.dt.18.1.1994. Again Sub.for the expression "20th day of every month" by G.O.Ms.No.230 Rev(CT-II)Dept. dt.4.3.96.
4. The words "and the surcharge"Ins. by G.O.Ms.No.473 Rev.dt.18.3.1981 were omitted by G.O.Ms.No.244 Rev.dt.17.5.1995.
5. Subs. by G.O.Ms.No.1197 Rev.dt.17.10.1985. subs. for the expression "Sections 5,5-A,5-b,5-C,5-E,6,6-A,6-B,6-C" by G.O.Ms.No.244 Rev.dt.17.5.1995.
6. Original proviso omitted by G.O.Ms.No.j616 Rev.dt.6.4.1983 and a new proviso added by G.O.Ms.No.1193 Rev.dt.17.7.1984.
7. Subs. by G.O.Ms.No.1197 Rev.dt.17.10.85 for the expression 'Rs. 1 lakh'
8. Added by G.O.Ms.No.1197 Rev.dt.17.10.1985.
9. Subs. by G.O.Ms.No. 130 Rev.dt.20.2.1988 for the words 'crossed cheque'. By G.O.Ms.No.101 Rev.dt.2.2.1989 the expression 'bakers' cheque' was subs. by 'crossed cheque'.
10.Subs. for the expression 'Rs. 5 lakhs' by G.O.Ms.No.688 Rev.dt.11.10.1988 w.e.f.14.10.1988.
11. The bracketed words inst. by G.O.Ms.No.788 Rev.dt.21.9.1996.

Sub-Rule : 1[(1A): Every dealer who is liable to submit a return either 2 (in Form A1 or Form A2 or Form A10) under these rules shall submit the same in duplicate"

Sub-Rule : (1-B). Every dealer shall note the commodity code number in the return in 2(Form A1 or in Form A2 or Form A10) as the case may be in respect of the turnover of each of the commodities]:

     1. Subs. by  G.O.Ms.No.1445, Rev., Dt.05.11.1986 published in A.P. Gazette Extra Ord. Part I, Dt.25-11-1986.
     2 Added by G.O.Ms.No.244 Rev. Dt.17.05.1995. 

Sub-Rule : (1C) For the purpose of sub-rule (1B), the commodity code number shall be a four digited number, the first digit indicating the schedule of the Act under which the commodity falls and next three digits the place of the commodity in the Schedule. The following shall be the commodity code number to the commodities enumerated in the First, Second, Third, Fourth, 1[Fifth , Sixth and Seventh Schedule]

1. Subs by  G.O.Ms.No.868 Rev.dt.29.8.1989.

(2) The returns so filed shall, subject to the provisions of (sub-rules) (3) and (4) be provisionally accepted.
     Subs. by  G.O.Ms.No.4742 Rev. dt 5.11.1980.

Sub-Rule : (3) Where any dealer fails to submit a return in respect of any month before the date prescribed in that behalf or produces the accounts, registers and other documents after inspection or submits a return subsequent to the date of inspection; or if the return submitted appears to be incorrect or incomplete, the assessing authority shall after following the procedure prescribed in Rule 12 determine the turnover to the best of his judgment and provisionally assess the tax or taxes 1(...) payable for the month and shall serve upon the dealer a notice in Form B2 and the dealer shall pay the sum demanded within the time and in the manner specified in the notice.

Provided that where the returns submitted by a dealer include the turnover or any of the particulars thereof which would not have been disclosed but for an inspection of accounts, registers or other documents of the dealer made by an officer under the Act before the submission of such returns, the assessing authority may after giving an opportunity to the dealer for making a representation in this 
behalf treat such returns to be incorrect or incomplete returns and proceed to take action on that basis:

Provided further that if for any reason the determination of provisional assessment of tax or taxes 1(...) payable for any month is not completed on or before the receipt of the return for the succeeding month or months the assessing authority may in his discretion provisionally assess in a single order the tax or taxes 1(...) payable for all such months and serve upon the dealer a notice in Form B2 and the dealer shall pay the sum demanded within the time and in the manner specified in the notice.

Sub-Rule : (4) Where any dealer submits a return without a receipt or demand draft or fails to send a cheque for the full amount of tax 1( ...) payable the assessing authority shall provisionally assess the taxes 1(...) payable for the month and shall serve upon the dealer a notice in Form B2 for the tax 1(...) due and the dealer shall pay the sum demanded within the time specified in the notice.

Sub-Rule : (5) After the close of the year for which returns have been submitted under sub-rule (1) or in the course of the year where a dealer has discontinued business the assessing authority shall, if he is satisfied after such scrutiny of the accounts and making such enquiry as he considers necessary that the returns filed are correct and complete, finally assess in a single order on the basis of the returns,  the tax or taxes 1( ...) payable under 2( Sections 5, 5B, 5C, 5E, 5F, 5G, 6, 6A, 6C) or notified under sub-section (1) of Section 9. for the year to which the returns relate.

Sub-Rule : (5A) Every dealer whose total turnover in a year is not less than forty lakh rupees, shall get the accounts maintained by him for any year, audited by a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 (Act 38 of 1949) and shall furnish to the assessing authority, a certificate of such audit in form XXXVI and a statement in Form XXXVII along with the statements 
in Forms A.R.I, A.R.II, A.R.III and A.R.IV, duly attested by such Chartered Accountant on or before the 30th day of November in the case of a dealer, other than body corporate and the 31st December of the year subsequent to the assessment year, in the case of body corporate. All the statutory forms required to be filed in support of any claim of exemption or concessional rate shall also be 
furnished in original along with such certificate.
Provided that a dealer, whose total turnover in a year is between Rupees twenty lakhs and Rupees forty lakhs may at his option furnish to the assessing authority the said certificate and statements.

Note: Sub-rule (5A) was inserted by G.O.Ms.No.816, Rev.dt.15.11.2000.

Sub-Rule : (6) Where any dealer fails to submit returns or return before the date prescribed in that behalf or produces the accounts, registers and other documents after inspection or submits the return or returns subsequent to the date of inspection, or if any return or returns submitted by him appears to the assessing authority to be incorrect or incomplete, the assessing authority shall following the procedure prescribed in Rule 12 determine the turnover to the best of his judgment and finally assess in a single order the tax or taxes 1(. ..) payable under 2(Sections 5 , 5B, 5C, 5E, 5F, 5G, 6, 6A, 6C) or notified under sub-section (1) of Section 9. 

Provided that where the return submitted by the dealer include the turnover or any of the particulars thereof which would not have been disclosed but for an inspection of accounts, registers or other documents of the dealer made by an officer under the Act before the submission of such returns, the assessing authority may after giving an opportunity to the dealer for making a representation in 
this behalf treat such returns to be incorrect or incomplete returns and proceed to take action on that basis.

Sub-Rule : (7) if on final assessment under sub-rule (5) or (6), any tax 1(...) is found to be due from the dealer after deducting the tax or taxes 1(....) paid by him towards the provisional assessment made under sub-rule (3) or (4) the assessing authority shall serve on the dealer a notice in Form B3 and the dealer shall pay the sum demanded in the notice within such time and in such manner as specified therein. If, however any refund of tax, if found to be due to the dealer, the assessing authority shall serve on him a notice in Form `C`.]

Sub-Rule :3[(8) Any retail dealer claiming exemption from tax payable under Sixth Schedule in respect of sales to other dealers for effecting accommodation sales by the latter shall produce a certificate in Form XXI issued by a dealer to whom the goods are sold and that certificate shall be enclosed to the return to be filed by that retail dealer.]

1. The words "and the surcharge" ins. by G.O.Ms.No. 473 Rev.dt. 18.3.81 were omitted by G.O.Ms.No.244Rev.dt.17.5.1995 w.e.f.1.4.1995.
2. The expression "Sections 5,5-A,5-B,5-C,5-E,6,6-A,6-B,6-C" ins. by G.O.Ms.No.1445 Rev.dt.5.11.86 were subs. by G.O.Ms.No.244 Rev.dt.17.5.1995 w.e.f.1.4.1995.     
3. Sub-rule (8) was added by G.O.Ms.No.788 Rev .dt.21.9.1996.

Rule 17A. Omitted by G.O.Ms.No.1445, Rev. Dt.05.11.1986.

Rule 17AA. Omitted G.O.Ms.No.1445 Rev.Dt.05.11.1986.

Rule [17-B.

For the purposes of levy, assessment and collection of taxes *(....) due under this Act, the procedure laid down in rule 17 shall apply to dealers who act as agents subject to the following modifications-
(a) Every dealer who acts as agent for the purchase or sale of any goods effected by him on behalf of a resident principal shall, in addition to the return or returns that he may be liable to submit under these rules, submit a return in a form A-4 showing the turnover in respect of the principals for the preceding month along with the return or returns he is liable to submit.
(b) the 'patti' (statement of account) rendered by an agent to his principal shall contain the following certificate, namely:-
"Certified that the tax *(......)due on the purchase/sales effected on your behalf has been/will be paid by me/us.

Note: Rule 17-B was subs. by G.O.Ms.No. 1445 Rev.dt.5.11.1986. Published in A.P..  Gazette Extra Ord. Part-I dt.25.11.1986.
The words "and the surcharge" were omitted by G.O.Ms.No. 244 Rev.  dt.17.5.1995.

Rule 17-C.

(1) Every person who is a resident of the State carrying on the business of selling any of the goods specified in the First, [second, third, fifth and sixth schedules] through his agent on his behalf, shall on every occasion such goods are entrusted to the agent, furnish him with a declaration in Form A-5.
(2) The declaration forms used by a dealer under sub-rule (1) shall be serially numbered and maintained in a book form, and shall, bear the official seal of the assessing authority concerned.
     Subs. by G.O.Ms. No. 1445 Rev.d.5.11.1986.

Rule 17-D

(1)Every dealer in rice,claiming reduction of tax under explanation III of the Third Schedule to the Act,in respect of paddy purchased from any other dealer in the State shall furnish a statement in Form F-1 giving details of the particulars of tax paid on paddy. SEE FORM F-1
(2)For the purpose of calculating the quantity of paddy purchased ,with reference to the quantity of rice to which such paddy was converted,the assessing authority may,unless the contrary is proved,compute 100 quintals of paddy as being equivalent to 70 quintals of rice.
(3)The burden of proving that dealer is entitled to a reduction under this rule shall be on the dealer claming the (reduction.)
Inserted by G.O.Ms.No.57 2 Rev.dt.10.5.1966 as rule 17_D. Subsequently renumbered as rule 17-D by G.O.Ms.No.1001 Rev.dt.4.9.1.1976 and substituted by G.O.Ms.No.1366 Rev.dt.27.8.1981. The word (rebate) was subs. by G.O.Ms.No. 1445 Rev.dt.5.11.1986.

Rule [17-E. *

Omitted Inserted by G.O.Ms.No.57 2 Rev.dt.10.5.1966 as rule 17-D. but subsequently renumbered as rule 17-E by G.O.Ms.No.1001 Rev.dt.4.9.1976 and omitted by G.O.Ms.No.1445 Rev.dt.5.11.1989 

Rule 1[17-F.

(1) Every department of the Government liable to pay tax under this Act, shall submit a return in Form 2[A-6] showing the total and taxable turnover for each month and the amount or amounts actually collected by it by way of tax or taxes during that month. The return for each month shall be submitted so as to reach the assessing authority of the area having jurisdiction over the place of business on or before the 2(20th day) of the month succeeding month. The return shall be submitted by the officer of the department duly authorised in this behalf by the head of the Department concerned. Along with the return he shall also submit a receipt from the Government treasury or specify in the return the name of the treasury and the number and the date of the receipt of the Sub treasury or the Treasury officer concerned for the full amount of the tax or taxes payable under any of the sections under the Act, for the month to which the return relates.
(2) The return so submitted shall be provisionally accepted. The assessing authority shall, as soon as may be, after the receipt of the return, check the accounts of the department and verify the correctness of the return, rates of taxes charged and the amount collected by way of taxes.If the return or the rates of taxes charged and the amount collected by way of tax are found to be incorrect, he shall intimate the correct rate applicable and the amount of tax to be collected to the Department concerned. The department concerned shall thereafter rectify the mistake and collect and remit the correct taxes due under the Act and intimate the fact to the assessing authority together with the name of the treasury, receipt number and date in which they were remitted.]

1. Ins. by G.O.Ms. No. 1356 Rev.dt.28.8.1984.
2. Subs. for the expressions 'Form A-9' and '15th day' by G.O.Ms.No. 1445 Rev.dt.15.11.1986. Again by G.O.Ms.No.38 Rev (CT-II) Dept dt.18.1.1994 for the words "25th day" the words "20th day" were inserted.  

[17G.(1)*[Every dealer in liquor] mentioned in the Sixth Schedule claiming deduction of turnover of such goods on which tax has been levied at the immediately preceding point of sale shall furnish a statement in Form F2 giving details of the particulars of tax paid on the turnover of such goods at the rates mentioned in the Schedule.

(2)The burden of proving that a dealer is entitled to deduction of turnover under this rule shall be on the dealer claiming the deduction.
   * Subs. for the words "Every dealer in goods" by G.O.Ms.No.244 Rev., dt. 17.5-1995
     w.e.f.1.4.1995. 

Rule 17-H.

Every dealer who received in any year any amount due to price variations which would have been included in his turnover for any previous year,if it has been received by him in that year shall,within thirty days from the end of that year in which such amount is received,submit a return in Form A-7.The procedure prescribed in rule 15 shall apply to assessments under this rule.
SEE FORM A-7

Rule 17-I 

1The tax to be deducted at source under Section 5H shall be at the rates prescribed below :

(i). All categories of contracts not falling in 4% of turnover determined as per sub-clause (ii)  sub-clause (ii) mentioned below of sub-rule (3) of Rule 6. 

(ii). Exclusive Civil Contracts namely 2% of turnover determined as per sub-clause (ii)  contracts for laying or repairing   of sub-rule (3) of Rule 6.  of roads and contracts for canal   digging lining and repairing

Sub-Rule : (2) Every authority or contractee, who is required to deduct tax under Section 5H shall, within fifteen days, from the expiry of the month during which tax is deducted, make payment of tax so deducted through a crossed cheque or Demand Draft in favour of the assessing authority having jurisdiction over the dealer concerned.

Sub-Rule : (3) The authority or contractee making deduction of tax as specified in Section 5H shall furnish a certificate in Form XX immediately after the deduction is made to the dealer from whom such deduction is made.

*Note: Rules 17-G to 17-I were 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. Rule 17.I. omitted by G.O.Ms.No.868, Rev,dt.29.8.1989. Again Rule 17-I was ins. by G.O.Ms.No.244 Rev.d t.17.5.1995 w.e.f.1.4.1995. Again Rule 17-I was subs.by G.O.Ms.No.788, Rev.dt.21.9.1996 pub. in A.P.Gazette dt.28.9.1996. By G.O.Ms.No.556 Rev.dt.7.8.2000 sub-rule (1) was subs. w.e.f.17.8.2000. The earlier rate of deduction was 3% in respect of clause (i) and 1% in respect of clause (ii).