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

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..... Sikkim Goods and Services Tax Act, 2017 (12 of 2017), the State 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 (Eighth Amendment) Rules, 2020. (2) They shall come into force from 1st July,2020. 2. In the Sikk .....

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..... me Password facility. Explanation. - For the purpose of this rule, a Nil return or Nil details of outward supplies shall mean a return under section 39 or details of outward supplies under section 37, for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B or FORM GSTR-1, as the case may be. . Jigme Dorjee Bhutia Secretary Commercial Taxes Division Finance .....

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