Himachal Pradesh Entry Tax Act - Notification
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Body NOTIFICATION No. EXN-F(10)-21/2016, Dated: 31st January, 2017.

In exercise of the powers conferred under section 15 of the Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010 (Act No.9 of 2010), the Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Tax on Entry of Goods into Local Area Rules, 2012, namely:-

1. Short title and commencement.

(1) These rules may be called the Himachal Pradesh Tax on Entry of Goods into Local Area (Amendment) Rules, 2017.

(2) They shall come into force with effect from 01.02.2017.

2. Insertion of new Rule 4-A

In the Himachal Pradesh Tax on Entry of Goods into Local Rules, 2012 (hereinafter referred to as the "said rules"), after rule 4, the following new rule 4-A shall be inserted, namely:-

"4A- Procedure for registration and payment of tax on e-commerce.-

(1) The carrier of goods or courier agent or any other person in-charge of the goods (hereinafter referred to as "deemed importer") who intends to cause the entry into local area of goods specified against Entry No.15 of Schedule-II to the Act, purchased through e-commerce (online shopping) for personal use, shall be required to make application for registration under the provisions of this rule.

(2) The carrier of goods or courier agent or any other person in-charge (deemed importer) shall have to apply for registration in Form VAT-VI-A through the official website of the Department and upon successful submission of the same, a user ID and password will be sent on the e-mail ID mentioned in the application form alongwith a message that the hard copy of the Registration Certificate may be collected on any working day and all future correspondence with regard to online services shall be communicated on the e-mail ID and mobile number given on the application Form VAT-VI-A. On successful issuance of user ID and password, the deemed importer may cause entry of the specified goods after making advance payments as per sub-rule (3) of this rule. The Assessing Authority shall issue Certificate of Registration to the applicant in Form VAT-VI-B as per provisions of rule 59-A of the Himachal Pradesh Value Added Tax Rules, 2005.

(3) The deemed importer before causing the entry of goods into local area shall upload the manifest in Form-ET-II appended to these rules online through the official website of the Department and on successful upload, an acknowledgement shall be generated and thereafter goods vehicle carrying such specified goods may enter into the State alongwith printouts of acknowledgement receipt and manifest in Form ET-II.

(4)Before making online declaration as per sub-rule (3), the deemed importer shall have to deposit a minimum of Rs. 1,00,000/- (Rupees One Lac only) as advance Entry Tax by way of electronic payment, through the official website of the Department, however, there is no upper limit and deemed importer may deposit higher amount of advance Entry Tax may be depending on the business volume. For each online declaration filed in Form-ET-II, the payable Entry Tax would be deducted automatically from the advance amount available in the department's IT system up to a threshold balance of Rs.10,000/- (Rupees ten thousand only). Thereafter the deemed importer shall be required to recoup the advance Entry Tax to minimum balance of Rs. 1,00,000/-(Rupees One Lac only) failing which online declarations may be automatically blocked. The threshold balance of Rs.10,000/- (Rupees ten thousand only) shall be available for refund or adjustment, as the case may be, on closure of the business by the deemed importer.

(5) In case goods are to be returned, the deemed importer shall file online declaration or manifest in Form- ET-III appended to these rules at the time of exit from the local area. The reversal of entry tax due against return of such goods will be duly credited into the account of the deemed importer automatically by the department's IT system.

However, the benefit of reversal of Entry Tax shall only be available if the declaration in Form ET-III is filed within thirty days of entry of such goods into local area.

(6) Every deemed importer shall furnish monthly return in Form-ET-1A, appended to these rules, online through the official website of the Department within thirty days from the close of the month.

(7)If a deemed importer fails without sufficient cause to furnish the return under sub-rule (6), he shall be liable to pay, by way of penalty, a sum equal to Rs. 100 per day for delay in furnishing such return upto a period of ten days, thereafter, the penalty shall be Rs. 500 per day till the default continues;

provided that where no tax is payable, such penalty shall not exceed Rs. 500 for every return.

(8)In case online declaration is not possible on account of any eventuality, the Excise and Taxation Commissioner shall have the power to allow manual declaration for such period as he may deem fit. Thereafter for filing such a manual declaration the deemed importer shall produce the hard copy of the manifest in Form ET-II before officer in-charge of a check post or barrier or any other officer not below the rank of Excise and Taxation Inspector on duty at the check-post or barrier of the department nearest to the point of entry of the consignment or goods into local area and such officer in-charge on duty shall allow the consignment by stamping the manifest. However, the deemed importer shall ensure to the satisfaction of the officer in-charge on duty at the check-post or barrier that there is sufficient balance of Entry Tax available in his account, failing which he shall have to deposit the Entry Tax due against such goods at the check post or barrier. The deemed importer shall be required to upload online copy of the manifest in Form ET-II declared manually within three days of the restoration of the on-line declaration system. In case of goods returned, if any, similar procedure would apply mutatis-mutandis.

(9) If the deemed importer fails without sufficient cause to comply with the requirements of the provisions of sub-rule (3), (5) and this sub-rule, the Commissioner or any other person appointed to assist him under sub-section (1) of section 3 of Himachal Pradesh Value Added Tax Act, 2005, may, after giving a reasonable opportunity of being heard, direct him to pay by way of penalty, a sum equal to fifty percentum of the amount of tax due.

3. Insertion of new Form ET-IA, ET-II and ET-III.

In the said rules, after Form ET-I, the following new Forms shall be inserted, namely:-

"Form-ET-1A

(see sub rule (6) of rule 4-A)

Name of Importer:

PAN

Calculation of Entry tax:-

(In rupees)

1	Amount of Entry Tax brought forward from the previous month
2	Amount of tax deposited online during the month
3	Amount of tax deposited manually at the barrier during the month (if any)
4	Amount of tax available (1+2+3)
5	Entry Tax payable against manifests declared online during the month
6	Entry tax payable against manifests declared manually at barriers during the month
7	Entry Tax payable against consignment not covered under item no.5 or item no.6 (if any)
8	Entry Tax required to be reversed against returns made during the month
9	Total Entry Tax payable(5+6+7-8)
10	Amount of penalty levied during the month (if any)
11	Total amount payable including penalty (9+10)
12	Amount of Entry Tax carried forward at the end of the month(4-11)
	Amount paid:
	(1) Challan No................Date...........
	(2) Challan No................Date...........
	(3) Challan No................Date...........
	Total:

Date:________

Authorised signatory.

FORM-ET-II

(see sub rule (3) and (4) of rule 4-A)

Name of Importer:

PAN:

Registration certificate No.:

Consignment Note No.	Consignment Note Date (DD/MM/YYYY)	Import Date (DD/MM/YYYY)	Consignor Name	Consignor Address	Consignee Name	Consignee Address	Invoice No.
1	2	3	4	5	6	7	8

Invoice Date (DD/MM/ YYYY)	Invoice Value	Entry Tax	Commodity	Quantity	Package
9	10	11	12	13	14

Date:________

Signature of importer.

FORM-ET-III

(see sub rule (5) of rule 4-A)

Name of Importer:

PAN:

Registration certificate No.:

Consignment Note No.	Consignment Note Date (DD/MM/YYYY)	Import Date (DD/MM/YYYY)	Consignor Name	Consignor Address	Consignee Name	Consignee Address	Invoice No.
1	2	3	4	5	6	7	8

Invoice Date (DD/MM/ YYYY)	Invoice Value	Entry Tax	Commodity	Quantity	Package	Manifest No.	Acknowledgement No. Of Manifest vide which goods entered into the state
9	10	11	12	13	14	15	16

Date:________

Signature of importer.

By order,

Secretary (E&T) to the

Government of Himachal Pradesh