Notification under sub-rule (4B) of rule 8 of Sikkim Goods and Services Tax Rules, 2017 - 27/2022-GST/SIKKIM - Sikkim SGST

GOVERNMENT OF SIKKIM COMMERCIAL TAXES DIVISION FINANCE DEPARTMENT GANGTOK No. 27/2022-GST/SIKKIM Date: 26th December, 2022 NOTIFICATION In pursuance of the powers conferred by sub-rule (4B) of rule 8 of the Sikkim Goods and Services Tax Rules, 2017, the State Government, on the recommendations of the Council, hereby specifies that the provisions of sub-rule (4A) of rule 8 of the said rules shall not apply in all the States and Union territories except the State of Gujarat. [F. No. GOS/2009-2010/16-1C (9) VOL-II] Manoj Rai Commissioner Commercial Taxes Division Finance Department