Notification/Circular No.: EXN-F(10)-10/2026 dated on Aug 25, 2026
Applicable Act/Rule: Himachal Pradesh Value Added Tax Act, 2005; Himachal Pradesh Value Added Rules, 2005
Applicable Section/Rule: Rules 40, 40(B), 42 and 44; Forms VAT-II, VAT-II-A, VAT-XV, VAT-XXV-A and VAT-XVIII
Effective Date: Date of publication in the Rajpatra, Himachal Pradesh.
The Government of Himachal Pradesh amended the Himachal Pradesh Value Added Tax Rules, 2005, through the Himachal Pradesh Value Added Tax (Amendment) Rules, 2026. The notification was issued under Section 63(1) of the Himachal Pradesh Value Added Tax Act, 2005.
The amendment inserts provisions relating to Orphan and Widow Cess in Rules 40, 40(B), 42 and 44. It also substitutes Forms VAT-II, VAT-II-A, VAT-XV, VAT-XXV-A and VAT-XVIII appended to the Rules. The revised forms cover tax payment challans, e-challans, VAT returns, annual returns, sales and purchase details, tax liability, input tax credit and tax invoices. The notification and revised forms appear on pages 2–40 of the uploaded document.
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