Seeks to notify the provisions of rule 138E of the SGST Rules w.e.f 21st June, 2019. - 22/2019-State Tax - Sikkim SGST

GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 22/2019-State Tax Date:23.04.2019 NOTIFICATION In exercise of the powers conferred by section 164 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government hereby appoints the 21st day of June, 2019, as the date from which the provisions of the Sikkim Goods and Services Tax (Fourteenth) Amendment Rules, 2018 rule 12 of [notification No. 74/2018 State Tax, dated the 31st December, 2018], shall come into force. Manoj Rai Additional Secretary Commercial Taxes Division Finance, Revenue Expenditure Deptt.