In exercise of the powers conferred under section 63 of the Himachal Pradesh Value Added Tax Act, 2005(Act No.12 of 2005) the Governor of Himachal Pradesh is pleased to amend the rule 40 of the Himachal Pradesh Value Added Tax Rules, 2005, namely:

Short title

These Rules may be called the Himachal Pradesh Value Added Tax(Amendment) Rules, 2018.

Amendment of rule 40.

In rule 40 of the Himachal Pradesh Value Added Tax Rules, 2005, after sub-rule(5), the following new proviso shall be inserted namely:

"Provided that for the year 2017-18 the annual return may be furnished by a registered dealer on or before 15 th December, 2018."

By order

Jagdish Chander Sharma

Pr. Secretary (E&T) to the

Government of Himachal Pradesh