Sikkim Goods and Services Tax (Thirteenth Amendment) Rules, 2018
60/2018 – State Tax Dated:- 30-10-2018 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No. 60/2018 – State Tax
Dated 30th October, 2018
NOTIFICATION
In exercise of the powers conferred 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 (Thirteenth Amendment) Rules, 2018.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Sikkim Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules),after rule 83, the following rule shall be inserted, namely:-
“83A. Examination of Goods and Services Tax Practitioners.- (1.) Ever
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
fficial websites of the Board, NACIN and common portal.
(5). Examination centers.- The examination shall be held across India at the designated centers. The candidate shall be given an option to choose from the list of centres as provided by NACIN at the time of registration.
(6). Period for passing the examination and number of attempts allowed.- (i) A person enrolled as a goods and services tax practitioner in terms of sub-rule (2) of rule 83 is required to pass the examination within two years of enrolment:
Provided that if a person is enrolled as a goods and services tax practitioner before 1st of July 2018, he shall get one more year to pass the examination:
Provided further that for a goods and services tax practitioner to whom the provisions of clause (b) of sub-rule (1) of rule 83 apply, the period to pass the examination will be as specified in the second proviso of sub-rule (3) of said rule.
(ii.)A person required to pass the examination may avail of any number of attemp
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
f the total marks.
(9). Guidelines for the candidates.- ( i) NACIN shall issue examination guidelines covering issues such as procedure of registration, payment of fee, nature of identity documents, provision of admit card, manner of reporting at the examination center, prohibition on possession of certain items in the examination center, procedure of making representation and the manner of its disposal.
(ii)Any person who is or has been found to be indulging in unfair means or practices shall be dealt in accordance with the provisions of sub-rule (10). An illustrative list of use of unfair means or practices by a person is as under: –
(a) obtaining support for his candidature by any means;
(b) impersonating;
(c) submitting fabricated documents;
(d) resorting to any unfair means or practices in connection with the examination or in connection with the result of the examination;
(e) found in possession of any paper, book, note or any other material, the use of which is not permit
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ndling representations.- A person not satisfied with his result may represent in writing, clearly specifying the reasons therein to NACIN or the jurisdictional Commissioner as per the procedure established by the National Academy of Customs, Indirect Taxes and Narcotics on the official websites of the Board, National Academy of Customs, Indirect Taxes and Narcotics and Goods and Services Tax Network.
(13). Power to relax.- Where the Board or State Tax Commissioner is of the opinion that it is necessary or expedient to do so, it may, on the recommendations of the Council, relax any of the provisions of this rule with respect to any class or category of persons.
Explanation :- For the purposes of this sub-rule, the expressions –
(a) “GSTN” means the Goods and Services Tax Network, a company registered under the Companies Act, 2013;
(b) “jurisdictional Commissioner” means the Commissioner having jurisdiction over the place declared as address in the application for enrolment as the GS
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
A summary of order issued under any of the existing laws creating demand of tax, interest, penalty, fee or any other dues which becomes recoverable consequent to proceedings launched under the existing law before, on or after the appointed day shall, unless recovered under that law, be recovered under the Act and may be uploaded in FORM GST DRC-07A electronically on the common portal for recovery under the Act and the demand of the order shall be posted in Part II of Electronic Liability Register.
(2) Where the demand of an order uploaded under sub-rule (1) is rectified or modified or quashed in any proceedings, including in appeal, review or revision, a summary thereof shall be uploaded on the common portal in FORM GST DRC-08A and Part II of Electronic Liability Register shall be updated accordingly.”.
5. In the said rules, in FORM GST REG-16,-
(a) against serial number 7, for the heading, the following heading shall be substituted, namely:-
“In case of transfer, merger of busines
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
vening period (i.e. from the date of registration to the date of application for cancellation of registration).”.
6. In the said rules, for FORM GST PMT-01 relating to “Part II: Other than return related liabilities”, the following form shall be substituted, namely:-
“Form GST PMT -01
[See rule 85(1)]
Electronic Liability Register of Registered Person
(Part-II: Other than return related liabilities)
(To be maintained at the Common Portal)
Reference No.-
Date-
GSTIN/Temporary Id –
Name (Legal) –
Trade name, if any –
Stay status – Stayed/Un-stayed Period – From To (dd/mm/yyyy)
Act – Central Tax/State Tax/UT Tax/Integrated Tax/CESS /All
(Amount in Rs.)
Sr.No.
Date (dd/mm/yyyy)
Reference No.
Tax Period, if applicable
Ledger used for discharging liability
Description
Type of Transaction*
Amount debited/credited (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/amount under existing law/Total)
From
To
Tax
Interest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
alance may still be positive subject to the adjustment of the refund against any liability by the proper officer.
6. The closing balance in this part shall not have any effect on filing of return.
7. Reduction in amount of penalty would be automatic if payment is made within the time specified in the Act or the rules.
8. Payment made against the show cause notice or any other payment made voluntarily shall be shown in the register at the time of making payment through credit or cash.
Debit and credit entry will be created simultaneously.”.
7. In the said rules, in FORM GST APL-04, after serial number 9, and the Table relating thereto, the following shall be inserted, namely:-
“10. Details of IGST Demand
Place of Supply (Name of State/UT)
Demand
Tax
Interest
Penalty
Other
Total
1
2
3
4
5
6
7”.
Disputed Amount
Determined Amount
8. In the said rules, after FORM GST DRC-07, the following form shall be inserted, namely:-
“FORM GST DRC-07A
[See rule 142A(1)]
Summary
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
2
3
4
5
6
7
Central Acts
State/ UT Acts
CST Act
20.
Amount of demand paid under existing laws
Act
Tax
Interest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
Central Acts
State / UT Acts
CST Act
21.
(19-20)
Balance amount of demand proposed to be recovered under GST laws
<< Auto-populated >>
Act
Tax
Interest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
Central Acts
State / UT Acts
CST Act
Signature
Name
Designation
Jurisdiction
To
_______________ (GSTIN/ID)
Name
_______________ (Address)
Copy to –
Note –
1. In case of demands relating to short payment of tax declared in return, acknowledgement / reference number of the return may be mentioned.
2. Only recoverable demands shall be posted for recovery under GST laws. Once, a demand has been created through FORM GST DRC-07A, and the status of the demand changes subsequently, the status may be amended through FORM GST DRC-08A.
3. Demand paid up to the date of uploading the summary of the ord
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
__State UT __ Centre
<< Auto >>
7.
Old Registration No.
<< Auto, editable >>
8.
Jurisdiction under earlier law
<< Auto, editable >>
9.
Act under which demand has been created
<< Auto, editable >>
10.
Tax period for which demand has been created
<< Auto, editable >>
11.
Order No. (original)
<< Auto, editable >>
12.
Order date (original)
<< Auto, editable >>
13.
Latest order no.
<< Auto, editable >>
14.
Latest order date
<< Auto, editable >>
15.
Date of service of the order
<< Auto, editable >>
16.
Name of the officer who has passed the order (optional)
<< Auto, editable >>
17.
Designation of the officer who has passed the order
<< Auto, editable >>
18.
Whether demand is stayed
__Yes __No
19.
Date of stay order
20.
Period of Stay
21.
Reason for updation
<< Text box >>
Part B – Demand details
22.
Details of demand posted originally through Table 21 of FORM GST DRC-07A
(Amount in Rs. in all tables)
<< Auto >>
Act
Tax
Interest
Penalty
F
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =