Submit invoice/bill of supply at respective validation centre - 149/GOS/LTD/2020 - Sikkim SGST

GOVERNMENT OF SIKKIM COMMERCIAL TAX DIVISION FINANCE, REVENUE EXPENDITURE DEPARTMENT GANGTOK 737101, SIKKIM No. 149/GOS/LTD/2020 Dated the 17/02/2020 OFFICE ORDER It is reported from various validation centres of the four Districts that, whereas goods with consignment value above ₹ 50,000/- is supported by invoices bearing IGST payments in the course of interstate transportation, many consignments with value below ₹ 50,000/- are not supported by invoices bearing IGST payment or valid invoices. To curb such malpractices and safeguard revenue through IGST payment in interstate trade it is hence made mandatory that all individuals or registered firms carrying any consignment of goods valued below Rupees fifty thousand without valid e-waybill declaration, shall/is liable to submit a copy of purchase invoice/bill of supply at respective validation centre of the State. The purchase invoice/bill of supply in question shall cover all purchase whether for private or public/Government use or for the purposes of business in Sikkim. All Concerned authorities of the respective validation centres are hereby directed to compile such copies of purchase invoice/ bill of supply and furnish the same within 4th day of subsequent month at Enforcement wing of the Commercial Taxes Division (Headquarters) Deorali, Gangtok. By Order. Sd/- SECRETARY-CUM-COMMISSIONER COMMERCIAL TAXES DIVISION, FD.