The Govt of Himachal Pradesh, on February 18, 2026, issued the Central Sales Tax (Himachal Pradesh) Amendment Rules, 2026, to further amend the Central Sales Tax (Himachal Pradesh) Rules, 1970.
The following has been stated:
• In rule 6B, after sub rule (2), the following proviso shall be inserted, namely:- “provided that where any dealer submits an application online to an Assessing Authority after six months from the date of generation of such declaration/certificate, the Assessing Authority or any other Officer authorized by the Commissioner of State Taxes and Excise after affording such dealer reasonable opportunity of being heard to the applicant may compound the delay by imposing a penalty of 0.1% of the value of the fresh forms or Rs. 50,000/-, whichever is higher and shall recommend the cancellation of such forms and re-issuance of fresh forms as requested to the Joint Commissioner (Enforcement, Tax Payer Services & Allied Taxes) of the concerned zone for approval.”
[Notification No. EXN-D(6)-3/2024]
