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 (Fourth Amendment) Rules, 2013.

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

2. Substitution of rule 37A.

For rule 37-A of the Himachal Pradesh Value Added Tax Rules, 2005 (hereinafter referred to as the said rules) the following shall be substituted, namely:-

"37-A Mandatory electronic payment of tax, demand and other sum.-

Notwithstanding anything contained in rule 37, from such date and by such class of dealers, as may be decided by the State Government, the payment of tax, demand or any other sum shall be made electronically through the web portal of the Excise and Taxation Department. Where the payment has been made electronically, the authorized bank shall generate e-challan in Form VAT-II-A through a computer network. The authorized bank shall also forward a statement of such e-challan (called as e-payment scroll) daily in Form VAT XLII to concerned treasury of the state and a copy of such statement shall also be forwarded to the Accountant General, Himachal Pradesh. The date of payment for the purpose of these rules shall be the date of deposit generated on the e-challan in Form VAT-II-A."

3. Insertion of rule 40B.

After rule 40-A of the said rules, the following new rule 40-B shall be inserted, namely:-

"40-B All registered dealers under the Himachal Pradesh Value Added Tax Act, 2005 filing returns electronically and making e-payment of the tax due according to such return, shall be required to file hard copy only of the annual return filed online within fifteen days of the last date specified for filing such return. However, the dealers filing monthly/quarterly returns online but making tax payments manually shall be required to submit the "triplicate" copy of the Challan as specified under sub rule (3) of rule 37 of the said rules within seven days of filing the online return."

By Order,

Principal Secretary (E&T) to the

Government of Himachal Pradesh