Sikkim Goods and Services Tax (Ninth Amendment) Rules, 2018

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..... powers conferred by 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. (1) These rules may be called the Sikkim Goods and Services Tax (Ninth Amendment) Rules, 2018. (2) They shall come into force on the date of their publication in the Of .....

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..... sons filing the declaration in FORM GST TRAN-1 in accordance with sub-rule (1A), may submit the statement in FORM GST TRAN-2 by 30th April, 2019. ; (ii) in rule 142, in sub-rule (5), after the words and figures of section 76 , the words and figures or section 125 shall be inserted. Dipa Basnet Secretary Commercial Taxes Division Finance, Revenue Expenditure Deptt. F .....

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