Download Georgia Att 112 Form

Misconceptions about the Georgia ATT 112 form can lead to confusion and potential compliance issues for wine shippers. Below are four common misconceptions along with clarifications to help ensure accurate understanding and filing.

• The ATT 112 form is optional for wine shippers. This is incorrect. The ATT 112 form is a mandatory report that must be filed with the Georgia Department of Revenue. It is required for every wine shipment made into the state during the reporting month, and failure to file can result in penalties.
• Invoices do not need to be attached to the ATT 112 form. This is a misconception. The form specifically states that legible copies of all invoices related to the shipments must be attached. This ensures that the information reported is verifiable and accurate.
• There is no deadline for submitting the ATT 112 form. In reality, the form must be submitted by the 15th day of each month following the month in which shipments were made. Missing this deadline can lead to fines or other repercussions.
• Only large wine shippers need to file the ATT 112 form. This is not true. All wine shippers, regardless of size, are required to file the form if they make shipments into Georgia. Compliance is necessary for all entities engaged in this activity.

Understanding these misconceptions can help wine shippers navigate the filing process more effectively and maintain compliance with state regulations.

1. What is the purpose of the Georgia ATT 112 form?

   The Georgia ATT 112 form is used to report wine shipments into the state of Georgia. Wine shippers must submit this report to the Georgia Department of Revenue on a monthly basis. It ensures compliance with state regulations regarding the importation of alcoholic beverages.

2. When is the ATT 112 form due?

   The form must be filed by the 15th day of each month following the month in which the shipments were made. For example, if shipments occurred in January, the report is due by February 15th.

3. What information is required on the ATT 112 form?

   Shippers must list each invoice for wine shipments separately. The form requires details such as the invoice date, the name and location of the wholesaler to whom the wine was shipped, and the volume of wine shipped categorized by alcohol content. Additionally, copies of all invoices related to the shipments must be attached to the report.

4. What are the consequences of not filing the ATT 112 form correctly?

   Failure to file the ATT 112 form accurately and on time can lead to penalties. The form includes a certification statement, indicating that the information provided is true and complete. Misrepresentation or negligence in filing can result in legal repercussions, including fines or other enforcement actions by the Georgia Department of Revenue.

Filling out the Georgia ATT 112 form can be straightforward, but many people make common mistakes that can lead to delays or complications. One frequent error is failing to submit the form by the specified deadline. The form must be filed by the 15th of each month following the shipments. Missing this deadline can result in penalties, so it’s crucial to mark your calendar and ensure timely submission.

Another mistake is not providing complete information for each shipment. Each invoice related to wine shipments must be listed separately, along with all required details. Omitting any information can lead to confusion and may require additional follow-up from the Georgia Department of Revenue. Ensure that every entry is accurate and complete to avoid issues.

Legibility is also a key factor. Some individuals submit forms that are difficult to read due to poor handwriting or unclear copies of invoices. This can cause significant delays in processing. It’s advisable to type the information when possible or to write clearly in black ink. Clear documentation helps facilitate a smoother review process.

Additionally, many people forget to attach the required legible copies of all invoices. This step is essential for validating the shipments reported. Without these attachments, the form may be considered incomplete, leading to potential rejections or requests for further information.

Lastly, the certification section is often overlooked. It is important to remember that the individual signing the form must have personal knowledge of the information provided. Failing to sign or incorrectly signing the form can lead to legal implications. Always ensure that the signature is from the appropriate party and that the title and date are correctly filled out.