Sikkim Goods and Services Tax (Fourth Amendment) Rules, 2022. - 24/2022-GST/SIKKIM - Sikkim SGST

GOVERNMENT OF SIKKIM COMMERCIAL TAXES DIVISION FINANCE DEPARTMENT GANGTOK No. 24/2022-GST/SIKKIM Date : 23rd November, 2022 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, on the recommendations of the Council, hereby makes the following rules further to amend the Sikkim Goods and Services Tax Rules, 2017, namely : - 1. Short title and commencement .- (1) These rules may be called the Sikkim Goods and Services Tax (Fourth Amendment) Rules, 2022. (2) They shall come into force with effect from 1st day of December, 2022. 2. In the Sikkim Goods and Services Tax Rules, 2017, - (a) rule 122 shall be omitted; (b) rules 124 and 125 shall be omitted; (c) in rule 127,- (i) in the marginal heading, for the word Duties , the word Functions , shall be substituted; (ii) for the words It shall be the duty of the Authority,- , the words The authority shall discharge the following functions, namely: shall be substituted; (d) rule 134 shall be omitted; (e) rule 137 shall be omitted; (f) after rule 137, in the Explanation, for clause (a), the following clause shall be substituted, namely: (a) Authority means the Authority notified under sub-section (2) of section 171 of the Act; . [F. No. GOS/2009-2010/16-1C (9) VOL-II] Manoj Rai Commissioner Commercial Taxes Division Finance Department