In exercise of the powers conferred by 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 vide notification number 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.

These rules may be called the Himachal Pradesh Value Added Tax (First Amendment) Rules, 2013.

2. Amendment of rule 40.

In sub-rule (1) of rule 40 of the Himachal Pradesh Value Added Tax Rules, 2005, after first proviso, the following second proviso shall be inserted, namely:-

"Provided further that for the quarter October, 2012 to December, 2012, quarterly return may be furnished by the registered dealers of tribal areas of the State in Form VAT-XV on or before 28th February, 2013."

By Order,

Principal Secretary (E&T) to the

Government of Himachal Pradesh