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, 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( fifthth Amendment) Rules, 2015.

(2) They shall come into force from the date of publication in Rajpatra, Himachal Pradesh.

2. Amendment of rule 40-B.

In rule 40-B of the Himachal Pradesh Value Added Tax Rules, 2005, after the words and sign "according to such return,", the words and sign "except dealers whose electronically filed monthly or quarterly and annual returns as applicable bear their digital signature,'' shall be inserted.

By Order

Additional Chief Secretary(E&T) to the

Government of Himachal Pradesh