Sikkim Goods and Services Tax (Fifth Amendment) Rules, 2017
22/2017 – State Tax Dated:- 17-8-2017 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No. 22/2017 – State Tax
17th August, 2017
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, 2017.
(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 3, in sub-rule (4), for the words “sixty days”, the words “ninety days” shall be substituted;
(ii) in rule 17, with effect from the 22nd June, 2017, in s
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4A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar.- The credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the Cenvat Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st day of July, 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already been made, such debit shall be within one week from the date of commencement of these Rules.”
(v) i
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trieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board.”;
(vii) for rule 103, with effect from the 1st day of July, 2017, the following rule shall be substituted, namely:-
“103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”;
(viii) in “FORM GST REG-01” under the heading 'Instructions for submission of Application for Registration', after Serial No. 15, the following Serial No. shall be inserted, namely:-
“16. Government departments applying for registration as suppliers may not furnish Bank Account details.”;
(ix) With effect from the 22nd June, 2017 for “FORM GST REG-13”, the fol
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State/UT –
PART A
Permanent Account Number (PAN) of entity (Not applicable for entities
specified in clause (a) of sub-section (9) of section 25 of the Act)
(i)
Name of the Entity
(ii)
(iii)
Name of the Authorised Signatory
(iv)
PAN of Authorised Signatory
(Not applicable for entities specified in clause (a) of sub-section (9) of
section 25 of the Act)
Email Address of the Authorised Signatory
(v)
(vi)
Mobile Number of the Authorised Signatory (+91)
District –
PART B
1.
Type of Entity (Choose one)
UN Body
Embassy
Other Person
2. Country
2A. Ministry of External Affairs, Government of
3.
India' Recommendation (if applicable)
Notification details
Letter No.
Date
Notification No.
Date
4.
Address of the entity in State
Building No./Flat No.
Name of the Premises/Building
City/Town/Village
Block/Taluka
Latitude
State
Contact Information
Email Address
Fax Number
Floor No.
Road/Street
District
Longitude
PIN Code
Telephone number
Mobile Number
7.
Details of Authorized Signatory, if applicable
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Or
The proper officer who has collected the documentary evidence from the applicant shall
upload the scanned copy of such documents including the copy of resolution / power of
attorney, authorizing the applicant to represent the UN Body/Embassy etc. in India and link it
along with the UIN generated and allotted to respective UN Body/Embassy etc.
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place: (Signature)
Date:
Name of Authorized Person:
Place:
Date:
(Signature)
Name of Proper Officer:
Designation:
Jurisdiction:
Instructions for submission of application for registration for UN Bodies/ Embassies/others
notified by the Government.
•
Every person required to obtain a unique identity number shall submit the application
electronically.
Application shall be filed through Common Portal or registration can be granted suo-
moto by proper off
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