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

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..... 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) These rules may be called the Sikkim Goods and Services Tax (Sixth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on the date of their p .....

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..... and Services Tax Identification Numbers for the purposes of the said Chapter XVI. ; (ii) in rule 138C, after sub-rule (1), the following proviso shall be inserted, namely:- Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB-03 .....

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..... in more than one State or Union Territory having the same PAN] 1. (a) Legal name (b) PAN 2. Details of registrations having the same PAN Sl. No GSTIN Trade Name State/UT .....

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