9911796707
TMI BlogSikkim Goods and Services Tax (Second Amendment) Rules, 2022.X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Short title and commencement . - (1) These rules may be called the Sikkim Goods and Services Tax (Second Amendment) Rules, 2022. (2) Save as otherwise provided in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontained in the said document, is furnished in FORM GSTR-2 by such person shall be omitted; (b) in sub-rule (4), in clause (b), after the words, the details of , the words, input tax credit in respect of shall be inserted; 4. In rule 37 of the said rules, (a) for sub-rules (1) and (2), the following sub-rules shall be substituted, namely:- (1) A registered person, who has avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n paid for the purposes of the second proviso to sub-section (2) of section 16: Provided further that the value of supplies on account of any amount added in accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16.; (2) Where the said registered person subsequently ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be omitted; 7. In rule 43 of the said rules, in sub-rule (1), the words, letters and figure, FORM GSTR-2 and at both the places where they occur, shall be omitted; 8. In rule 60 of the said rules, in sub-rule (7), for the words auto-drafted , the words auto-generated shall be substituted; 9. rules 69, 70, 71, 72, 73, 74, 75, 76, 77 and 79 of the said rules shall be omitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that , the words Provided further that shall be substituted; 13 . In rule 96 of the said rules, in sub-rule (3), for the words, letters and figures, FORM GSTR- 3 or FORM GSTR-3B, as the case may be , the letters and figure, FORM GSTR-3B shall be substituted; 14. FORM GSTR-1A, FORM GSTR-2 and FORM GSTR-3 of the said rules shall be omitted; 15. In FORM GST PCT-05 of the said rules ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
