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 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, 2013.

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

2. Amendment of rule 61B.

In rule 61B of the Himachal Pradesh Value Added Tax Rules, 2005 for sub-rule(1), the following shall be substituted, 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 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."

By Order,

Principal Secretary (E&T) to the

Government of Himachal Pradesh