THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005. Notifications
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Body NOTIFICATION No. EXN-F(10)-7/2011-Vol.I Dated 30th January, 2015.

In exercise of the powers conferred by sub-section (1) of section 63 of the Himachal Pradesh Value Added Tax Act, 2005 (Act No.12 of 2005), the Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Value Added Tax Rules, 2005, notified vide this Department Notification No.EXN-F(5)-4/2005 dated 2nd December, 2005 and published in the Rajpatra, Himachal Pradesh (Extra ordinary), dated 7th December, 2005 namely:-

1. Short title and commencement.

(1) These Rules may be called the Himachal Pradesh Value Added Tax (Amendment )Rules, 2015

(2) They shall come into force with effect from 1.4.2015

2. Amendment of rule 40.

(i) In rule 40 of the Himachal Pradesh Value Added Tax Rules, 2005,-

for sub-rule(1), the following sub-rule shall be substituted, namely:-

"(1) Subject to the provisions of sub-rule (2), every registered dealer shall furnish self-assessed return in Form VAT-XV quarterly in the following manner:-

Sr. No.	Gross Turnover	Time for filing return from the end of each quarter
1	Up to one Crore	Within 40 days
2	Exceeding one crore but not exceeding five crores	Within forty five days
3	Exceeding five crores	shall furnish return monthly within forty five days from the expiry of each month of a financial year; and

(ii) in sub-rule 3 for the word "thirty" the words "forty five" shall be substituted."

By Order,

Principal Secretary (E&T) to the

Government of Himachal Pradesh