In exercise of the powers conferred under section 63 of the Himachal Pradesh Value Added Tax Act, 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. 1. These rules may be called the Himachal Pradesh Value Added Tax (Second Amendment) Rules, 2010.

2. Insertion of Rule 37-A.-

After rule 37 of the Himachal Pradesh Value Added Tax Rules, 2005,(hereinafter referred to as the said rules), the following rule 37-A shall be insterted, namely:-

"37A Electronic Payment of tax, demand and other sum.-

Where the payment of tax, demand or other sum has been made electronically, the authorized bank shall generate e-challan in Form VAT-II-A through a computer network. The authorized bank shall also forward a statement of such e-challan (called as e-payment scroll) daily in form VAT-XLII to concerned treasury of the state and a copy of such statement shall also be forwarded to the Accountant General, Himahchal Pradesh. The date of payment for the purpose of these rules shall be the date of deposit generated on the e-challan in Form VAT-II-A."

3. Insertion of Form VAT-II-A.-

After Form VAT-II, appended to the said rules a new Form VAT-II-A shall be inserted, namely:-

"Form VAT-II-A

(See rule 37-A)

E-Challan

(For deposit of tax/demand/other sum)

Government of Himachal Pradesh

Excise and Taxation Department

Certified that all the particulars given above are correct."; and

4. Addition of Form VAT-XLII.

After Form VAT XLI, appended to the said rules, a new Form VAT-XLII shall be added namly:-

" VAT-XLII

(See rule 37-A)

Statement of Payment made Electronically

Payment Date: __________________

Scroll Date: ______________________

By order,

Principal Secretary (E&T) to the

Government of Himachal Pradesh