Sikkim Goods and Services Tax (Third Removal of Difficulties) Order, 2019 - Order No. 3/2019-State Tax/Sikkim - Sikkim SGST

GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 3/2019-State Tax/Sikkim Date: 8 th March, 2019 ORDER Whereas, clause (c) of sub-section (3) of section 31 the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereinafter referred to as the said Act) provides that a registered person supplying exempted goods or services or both or paying tax under the provisions of section 10 shall issue, instead of a tax invoice, a bill of supply, and therefore any person not covered by the said clause has to issue a tax invoice; Now, Therefore, in exercise of the powers conferred by section 172 of the said Act, the State Government, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely: 1. Short title. This Order may be called the Sikkim Goods and Services Tax (Third Removal of Difficulties) Order, 2019. 2. For the removal of difficulties, it is hereby clarified that provisions of clause (c) of sub-section (3) of section 31 of the said Act shall apply to a person paying tax under Notification No. 2/2019- State Tax (Rate) dated 07.03.2019. Dipa Basnet Secretary Commercial Taxes Division Finance, Revenue Expenditure Deptt.