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 notification No. EXN-F(5)-4/2005 dated 2nd December, 2005 and published in the Rajpatra, Himachal Pradesh (Extra Ordinary) on dated 7th December, 2005, namely:-

1. Short title and Commencement.-

(1) These rules may be called the Himachal Pradesh Value Added Tax (Amendment) Rules, 2021.

(2) These rules shall come into force from the date of publication in Rajparta (e-Gazette), Himachal Pradesh.

2. Amendment of rule 36.-

In rule 36 of the Himachal Pradesh Value Added Tax Rules, 2005 (hereinafter referred to as the "said rules"), in sub-rule(2), for clause (ii), the following clause shall be substituted, namely:-

"(ii) tax under sub-section (4) of section 16 of the Act shall, before filing the return, pay such lumpsum tax within 20 days from the expiry of each month."

3. Amendment of rule 40.-

In rule 40 of the said rules, for sub-rules(1),(2) and (3), the following sub-rule shall be substituted and sub-rules (4), (5) and (6) shall be renumbered as rules (2) (3) and (4), respectively:-

"(1) Every registered dealer shall furnish self-assessed return in FORM VAT-XV monthly within 30 days from the end of each month.".

By Order

(Jagdish Chander Sharma)

Addl. Chief Secretary (ST&E) to the Government of Himachal Pradesh