Seeks to notify the class of registered person required to issue e-invoice - 70/2019- GST/SIKKIM - Sikkim SGST

GOVERNMENT OF SIKKIM COMMERCIAL TAXES DIVISION FINANCE DEPARTMENT GANGTOK No.70/2019- GST/SIKKIM Date: 13th December, 2019 NOTIFICATION In exercise of the powers conferred by sub-rule (4) to rule 48 of the Sikkim Goods and Services Tax Rules, 2017, the Government, on the recommendations of the Council, hereby notifies registered person, whose aggregate turnover in a financial year exceeds one hundred crore rupees, as a class of registered person who shall prepare invoice in terms of sub-rule (4) of rule 48 of the said rules in respect of supply of goods or services or both to a registered person. This notification shall come into force from the 1st day of April, 2020. Jigme Dorjee Bhutia Secretary Commercial Taxes Division Finance Department