In exercise of the powers conferred by 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 (Second Amendment) Rules, 2016.

(2) They shall come into force from 1-4-2016.

2. Amendment of rule 61-B

In rule 61-B of the Himachal Pradesh Value Added Tax Rules, 2005, for sub-rule(2), the following sub-rule shall be substituted, namely :-

"(2) For such class of dealers or goods as may be notified by the State Government, the e-declaration in Form VAT-XXVI shall be compulsory before the dispatch of taxable goods worth Rs.30,000/- or more in the course of intrastate transactions and non e-declaration before the dispatch of taxable goods shall attract penal action under section 34 of the Himachal Pradesh Value Added Tax Act, 2005. Such e-declaration shall also be furnished electronically in case of single registered dealer who sells/dispatches goods in a single vehicle to multiple purchasers within the State and a sum total of such multiple dispatches is more than Rs. 30,000.".

By Order

Additional Chief Secretary(E&T) to the

Government of Himachal Pradesh