(1) Notwithstanding anything contained in rules 61 and 61-A, a registered dealer who dispatches taxable goods to dealers within the State of Himachal Pradesh shall furnish a declaration regarding tax invoice/bill/cash memo for such movement of goods in Form VAT-XXVI, electronically through the official website of the Excise and Taxation Department.

(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.