(1) Notwithstanding anything contained in rules 61 and 61-A, a registered dealer who sells/dispatches goods worth Rs.30,000/- or more to any purchaser, within the State of Himachal Pradesh shall furnish a declaration regarding tax invoice/bill/cash memo before dispatch of goods in Form VAT-XXVI, electronically through the official website of the Excise and Taxation Department. However, in case of movement of goods involving re-entry into the State the declaration in Form VAT-XXVIA will suffice provided the declarations are made before the dispatch of such goods.

(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.