(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.

(2) For such class of dealers or goods as may be notified by the State Government, the e-declaration in Form VAT-XXVI shall be compulsory before the dispatch of taxable goods in the course of intra-state transactions and non e-declaration before the dispatch of taxable goods shall attract penal action under section 34 of the Himachal Pradesh Value Added Tax Act, 2005.