Sikkim Goods and Services Tax (Amendment) Rules, 2017

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..... the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government hereby makes the following rules to amend the State Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Sikkim Goods and Services Tax (Amendment) Rules, 2017. (2) They shall be deemed to have come into force with effect from the 22ndday of June, 2017. 2. In the Sikkim Goods an .....

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..... made thereunder; or (c) violates the provisions of section 171 of the Act or the rules made thereunder. ; (f) in rule 22,in sub-rule (3), the words, brackets and figure sub-rule (1) of shall be omitted; (g) in rule 24,- (i) in sub-rule (1), the second proviso shall be omitted; (ii) after sub-rule (3), the following sub-rule shall be inserted, namely:- (3A) Where a certificate .....

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..... ther mode of signature or verification as notified by the Board in this behalf. shall be substituted; (i) in Form GST CMP-04, in the table, for serial number 5 and the entries related thereto, the following shall be substituted, namely:- 5. Category of Registered Person (i) Manufacturers, other than manufacturers of such goods as may be notified by the Government (ii) Suppliers makin .....

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