Sikkim Goods and Services Tax (Eleventh Amendment) Rules, 2020.

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..... 4 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the Sikkim Government, on the recommendations of the Council, 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 (Eleventh Amendment) Rules, 2020. (2) Save as otherwise provided in these rules, they shall c .....

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..... cified in the said notification. . 4. In the said rules, in rule 138A, for sub-rule (2), the following sub-rule shall be substituted, namely:- (2) In case, invoice is issued in the manner prescribed under sub-rule (4) of rule 48, the Quick Response (QR) code having an embedded Invoice Reference Number (IRN) in it, may be produced electronically, for verification by the proper officer in lie .....

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