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TMI BlogSikkim Goods and Services Tax (Fifth Amendment) Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... y section 164 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government hereby makes the following rules further to amend the Sikkim Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Sikkim Goods and Services Tax (Fifth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of their publication in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification in this behalf, shall make a declaration, electronically, on the common portal in FORM GST ITC-01 to the effect that he is eligible to avail the input tax credit as aforesaid: Provided that any extension of the time limit notified by the Commissioner of State tax or the Commissioner of Union territory tax shall be deemed to be notified by the Commissioner. ; (iv) after rule 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already been made, such debit shall be within one week from the date of commencement of these Rules. (v) in rule 61, with effect from the 1st day of July, 2017, in sub-rule (5), for the words specify that , the words specify the manner and conditi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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