Sikkim Goods and Services Tax (Eighth Amendment) Rules, 2019 - 68/ 2019- GST/SIKKIM - Sikkim SGST

GOVERNMENT OF SIKKIM COMMERCIAL TAXES DIVISION FINANCE DEPARTMENT GANGTOK No.68/ 2019- GST/SIKKIM Date: 13th December, 2019 NOTIFICATION In exercise of the powers conferred by section 164 of the Sikkim Goods and Services Tax Act, 2017 (12 of 2017), the State Government hereby makes the following rules further to amend the Sikkim Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Sikkim Goods and Services Tax (Eighth Amendment) Rules, 2019. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Sikkim Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 48, after sub-rule (3), the following sub-rules shall be inserted, namely:- (4) The invoice shall be prepared by such class of registered persons as may be notified by the Government, on the recommendations of the Council, by including such particulars contained in FORM GST INV-01 after obtaining an Invoice Reference Number by uploading information contained therein on the Common Goods and Services Tax Electronic Portal in such manner and subject to such conditions and restrictions as may be specified in the notification. (5) Every invoice issued by a person to whom sub-rule (4) applies in any manner other than the manner specified in the said sub-rule shall not be treated as an invoice. (6) The provisions of sub-rules (1) and (2) shall not apply to an invoice prepared in the manner specified in sub-rule (4). . Jigme Dorjee Bhutia Secretary Commercial Taxes Division Finance Department