In exercise of the powers conferred by sub-section (1) of section 63 of the Himachal Pradesh Value Added Tax Act, (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 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 (Third Amendment) Rules, 2012.

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

2. Insertion of rule 61B.-

After rule 61 A of the Himachal Pradesh Value Added Tax Rules, 2005 (hereinafter referred to as the 'said rules'), the following rule shall be inserted, namely:-

"61B. Electronic Declaration of tax invoices/bills/cash memos for intra- State movement of goods.-

(1) Notwithstanding anything contained in rules 61 and 61-A, a registered dealer who dispatches taxable goods to dealers within the State of Himachal Pradesh shall furnish a declaration regarding tax invoice/bill/cash memo for such movement of goods in Form VAT-XXVI, electronically through the official website of the Excise and Taxation Department.

(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 in the course of intra-state 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.

3. Substitution of declaration in Form VAT-XXVI. - In the said rules for Form VAT-XXVI, the following Form shall be substituted, namely:-

FORM VAT- XXVI

[See rule 61 (1) and 61-B]

By order

Principal Secretary (E&T) to the

Government of Himachal Pradesh