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TMI BlogSikkim Goods and Services Tax (Third Amendment) Rules, 2018X X X X Extracts X X X X X X X X Extracts X X X X ..... red 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 (Third Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on the date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal. ; (ii) in rule 124 (a) in sub-rule (4), in the first proviso, after the words Provided that ,the letter a shall be inserted; (b) in sub-rule (5), in the first proviso, after the words Provided that , the letter a shall be inserted; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n or even non-contravention of the provisions of section 171 or these rules, but the Authority is of the opinion that further investigation or inquiry is called for in the matter, it may, for reasons to be recorded in writing, refer the matter to the Director General of Safeguards to cause further investigation or inquiry in accordance with the provisions of the Act and these rules. ; (vii) for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the benefit of input tax credit to the recipient by way of commensurate reduction in prices. ; (ix), after rule 138D, the following Explanation shall be inserted, with effect from the 1st of April, 2018, namely:- Explanation . - For the purposes of this Chapter, the expressions transported by railways , transportation of goods by railways , transport of goods by rail and movement of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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