Sikkim Goods and Services Tax (Fifth Amendment) Rules, 2018
26/2018 – State Tax Dated:- 13-6-2018 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No. 26/2018 – State Tax
Date: 13th June, 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) These rules may be called the Sikkim Goods and Services Tax (Fifth Amendment) Rules, 2018.
(2) Save as otherwise provided, 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, –
(i) in rule 37, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:-
“Provided further that the value of supplies on accoun
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or which refund is claimed under sub-rules (4A) or (4B) or both; and
(b) Adjusted Total turnover shall have the same meaning as assigned to it in sub-rule (4).”
(iv) with effect from 01st July, 2017, in rule 95,in sub-rule (3), for clause (a), the following shall be substituted, namely:-
“(a) the inward supplies of goods or services or both were received from a registered person against a tax invoice;”;
(v) in rule 97, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:-
“Provided further that an amount equivalent to fifty per cent. of the amount of cess determined under sub-section (5) of section 54 read with section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), shall be deposited in the Fund.”;
(vi) in rule 133, for sub-rule (3), the following shall be substituted, namely:-
“(3) Where the Authority determines that a registered person has not passed on the benefit of the reduction in the rate of tax on
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gistration under the Act.
Explanation: For the purpose of this sub-rule, the expression, “concerned State” means the State in respect of which the Authority passes an order.”;
(vii) in rule 138, in sub-rule (14), after clause (n), the following clause shall be inserted, namely:-
“(o) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.”;
(viii) in FORM GSTR-4, in the Instructions, for Sl. No. 10, the following shall be substituted, namely:-
“10. For the tax periods July, 2017 to September, 2017, October, 2017 to December, 2017, January, 2018 to March, 2018 and April, 2018 to June, 2018, serial 4A of Table 4 shall not be furnished.”;
(ix) with effect from 01st July, 2017, in FORM GST PCT-01, in PART B,
(a) against Sl. No. 4, after entry (10), the following shall be inserted, namely:-“(11) Sales Tax practitioner under existing law for a period of not less than five years
(12) tax return preparer under existing law for
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Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
14
(b) for Statement 5B, the following Statement shall be substituted, namely:-
"Statement 5B
[see rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
SI. No.
Details of invoices of outward supplies in
case refund is claimed by supplier/
Details of invoices of inward supplies in case
refund is claimed by recipient
Tax paid
GSTIN of
the supplier
No.
Date
Taxable
Value
Integrated
Tax
Central
Tax
State Tax/
Union Territory
Tax
Cess
1
2
3
4
5
6
7
8
9
(xi) in FORM GST RFD-01A, in Annexure-1,
(a) for Statement 1A, the following Statement shall be substituted, namely:-
"Statement 1A
[see rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
Sl. No.
Details of
invoices of
inward supplies
received
Tax paid
on inward
supplies
Details of
invoices of
outward supplies
issued
Tax paid
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