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 by 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 (1st Amendment) Rules, 2011.

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

2. Amendment of rule 2.-

In rule 2 of the Himachal Pradesh Value Added Tax Rules, 2005,

(hereinafter referred to as the said rules), after clause (k) of sub-rule (1), the following clauses shall be inserted, namely:-

" '(kk) notice or show cause notice' means a notice issued under the Act or the rules framed thereunder, as the case may be. Where, such notice is issued electronically, bearing a serial number generated by the computer and the signature of issuing authority in such notice or show cause notice shall not be required;

(kkk) 'receipt' means an acknowledgement of receiving the document. Where such receipt is issued bearing serial number generated electronically, the signature of person receiving the document shall not be required."

3. Amendment of rule 3.-

After sub-rule (3) of rule 3 of the said rules, the following sub-rule shall be added, namely:-

"(4) Application for e-Registration.-

Notwithstanding anything contained in rule 3, an application for grant of registration certificate under the Act may be submitted by a dealer electronically, through the official web-site of the Excise and Taxation Department to the office of the Appropriate Assessing authority to grant registration as specified in rule 3:

Provided that a dealer, who has submitted application under this sub-rule, shall submit all the required documents in hard copy thereof alongwith proof of having deposited the registration fee in Form VAT-II within 10 working days from the day of submission of application in Form VAT-1, to the Appropriate Assessing authority to grant registration."

4. Addition of rule 40A.

After rule 40 of the said rules, the following rule shall be

added, namely:-

"40A Electronic Filing of Return –

Notwithstanding anything contained in rule 40, from such date and by such class of dealers, as may be notified by the State Government, the returns may also be filed electronically by way of uploading all requisite information on the web-site of the Excise and Taxation Department.

5. Addition of rule 61A.-

After rule 61 of the said rules, the following rule shall be added, namely:-

"61A Electronic declaration of Goods in Form VAT XXVI A.-

(1) Notwithstanding anything contained in rule 61, a registered dealer who imports taxable goods from outside the state and/or who dispatches taxable goods to a place outside the state may furnish a declaration in Form VATXXVI- A, electronically through the official web-site of the Excise and Taxation Department..

(2) The dealer shall first make an on line request on the official web-site of the Excise and Taxation Department to his appropriate Assessing Authority for authorization of using Form VAT– XXVI-A.

(3) On receipt of the request of registered dealer in the above manner, the approprate Assessing Authority may authorize the dealer to use Form VAT-XXVI-A from the official web-site of the Excise and Taxation Department.

(4) The appropriate Assessing Authority after affording due opportunity of being heard to the dealer, may reject such request after recording reasons in writing."

6. Addition of rule 75A.

After rule 75 of the said rules, the following rule shall be added, namely:-

75A. Electronic filing of application and approval of Refund –

(1) Notwithstanding anything contained in rule 74, any registered dealer may apply for refund electronically by way of providing all requisite information on the web-site of the Excise and Taxation Department

(2) Subject to the provision of section 28 of the Act, where the appropriate Assessing Authority, after having verified the deposit, is satisfied that the payment made by a dealer or a person is in excess of any tax, penalty, interest or other sum due, as a result of an assessment made or in pursuance of an order passed by authority or appropriate Assessing Authority, either suo moto or on an application made in this behalf by the dealer electronically, shall pass an order of refund, and shall issue a refund payment order in Form VAT XXXIV or refund adjustment order in Form VAT XXXV, and also directing the bank, as may be specified by the Commissioner, to transfer the amount of refund (in case of Refund Payment Order) into the account of the dealer mentioned by him and shall send a copy thereof to the Treasury office."

7. Amendment of Form VAT XXVI-A

In form VAT XXVI-A, for the bracket, words, figures and alphabet "{see rule 61(1)}" the bracket, words, figures and alphabet "{see rule 61(1) and 61-A}" shall be substituted.

8. Amendment of Form VAT XXXIV

In form VAT XXXIV, for the bracket, words, figures and alphabet "{see rule 75(2)(i)}, the bracket, words, figures and alphabet "{see rule 75(2)(i) and 75-A}" shall be substituted.

9. Amendment of Form VAT XXXV

In form VAT XXXV, for the bracket, words, figures and alphabet "{see rule 75(2)(ii)}, the bracket, words, figures and alphabet "{see rule 75(2) (ii) and 75A}" shall be substituted

By Order

Principal Secretary (E&T) to the

Government of Himachal Pradesh