Sikkim Goods and Services Tax (Thirteenth Amendment) Rules, 2018
60\/2018 \u2013 State Tax Dated:- 30-10-2018 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
\nFINANCE, REVENUE AND EXPENDITURE DEPARTMENT
\nCOMMERCIAL TAXES DIVISION
\nGANGTOK
\nNo. 60\/2018 – State Tax
\nDated 30th October, 2018
\nNOTIFICATION
\nIn 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:-
\n1. (1) These rules may be called the Sikkim Goods and Services Tax (Thirteenth Amendment) Rules, 2018.
\n (2) They shall come into force on the date of their publication in the Official Gazette.
\n2. 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:-
\n“83A. Examination of Goods and Services Tax Practitioners.- (1.) Ever<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n fficial websites of the Board, NACIN and common portal. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f the total marks. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n vening period (i.e. from the date of registration to the date of application for cancellation of registration).”. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n alance may still be positive subject to the adjustment of the refund against any liability by the proper officer. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n2 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n __State UT __ Centre = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Sikkim Goods and Services Tax (Thirteenth Amendment) Rules, 201860\/2018 \u2013 State Tax Dated:- 30-10-2018 Sikkim SGSTGST – StatesSikkim SGSTSikkim SGSTGOVERNMENT 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 … Continue reading “Sikkim Goods and Services Tax (Thirteenth Amendment) Rules, 2018”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-16605","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16605","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16605"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16605\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16605"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16605"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16605"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(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.
\n(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:
\nProvided 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:
\nProvided 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.
\n(ii.)A person required to pass the examination may avail of any number of attemp<\/p>\n
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\n(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.
\n(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: –
\n(a) obtaining support for his candidature by any means;
\n(b) impersonating;
\n(c) submitting fabricated documents;
\n(d) resorting to any unfair means or practices in connection with the examination or in connection with the result of the examination;
\n(e) found in possession of any paper, book, note or any other material, the use of which is not permit<\/p>\n
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\n(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.
\nExplanation :- For the purposes of this sub-rule, the expressions –
\n(a) “GSTN” means the Goods and Services Tax Network, a company registered under the Companies Act, 2013;
\n(b) “jurisdictional Commissioner” means the Commissioner having jurisdiction over the place declared as address in the application for enrolment as the GS<\/p>\n
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\n(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.”.
\n5. In the said rules, in FORM GST REG-16,-
\n(a) against serial number 7, for the heading, the following heading shall be substituted, namely:-
\n“In case of transfer, merger of busines<\/p>\n
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\n6. 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:-
\n“Form GST PMT -01
\n[See rule 85(1)]
\nElectronic Liability Register of Registered Person
\n(Part-II: Other than return related liabilities)
\n(To be maintained at the Common Portal)
\nReference No.-
\nDate-
\nGSTIN\/Temporary Id –
\nName (Legal) –
\nTrade name, if any –
\nStay status – Stayed\/Un-stayed Period – From To (dd\/mm\/yyyy)
\nAct – Central Tax\/State Tax\/UT Tax\/Integrated Tax\/CESS \/All
\n(Amount in Rs.)
\nSr.No.
\nDate (dd\/mm\/yyyy)
\nReference No.
\nTax Period, if applicable
\nLedger used for discharging liability
\nDescription
\nType of Transaction*
\nAmount debited\/credited (Central Tax\/State Tax\/UT Tax\/Integrated Tax\/CESS\/amount under existing law\/Total)
\nFrom
\nTo
\nTax
\nInterest
\nPenalty
\nFee
\nOthers
\nTotal
\n1
\n2
\n3
\n4
\n5
\n6
\n7\n<\/p>\n
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\n6. The closing balance in this part shall not have any effect on filing of return.
\n7. Reduction in amount of penalty would be automatic if payment is made within the time specified in the Act or the rules.
\n8. 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.
\nDebit and credit entry will be created simultaneously.”.
\n7. In the said rules, in FORM GST APL-04, after serial number 9, and the Table relating thereto, the following shall be inserted, namely:-
\n“10. Details of IGST Demand
\nPlace of Supply (Name of State\/UT)
\nDemand
\nTax
\nInterest
\nPenalty
\nOther
\nTotal
\n1
\n2
\n3
\n4
\n5
\n6
\n7”.
\nDisputed Amount
\nDetermined Amount
\n8. In the said rules, after FORM GST DRC-07, the following form shall be inserted, namely:-
\n“FORM GST DRC-07A
\n[See rule 142A(1)]
\nSummary<\/p>\n
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\n3
\n4
\n5
\n6
\n7
\nCentral Acts
\nState\/ UT Acts
\nCST Act
\n20.
\nAmount of demand paid under existing laws
\nAct
\nTax
\nInterest
\nPenalty
\nFee
\nOthers
\nTotal
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\nCentral Acts
\nState \/ UT Acts
\nCST Act
\n21.
\n(19-20)
\nBalance amount of demand proposed to be recovered under GST laws
\n<< Auto-populated >>
\nAct
\nTax
\nInterest
\nPenalty
\nFee
\nOthers
\nTotal
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\nCentral Acts
\nState \/ UT Acts
\nCST Act
\nSignature
\nName
\nDesignation
\nJurisdiction
\nTo
\n_______________ (GSTIN\/ID)
\nName
\n_______________ (Address)
\nCopy to –
\nNote –
\n1. In case of demands relating to short payment of tax declared in return, acknowledgement \/ reference number of the return may be mentioned.
\n2. 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.
\n3. Demand paid up to the date of uploading the summary of the ord<\/p>\n
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\n<< Auto >>
\n7.
\nOld Registration No.
\n<< Auto, editable >>
\n8.
\nJurisdiction under earlier law
\n<< Auto, editable >>
\n9.
\nAct under which demand has been created
\n<< Auto, editable >>
\n10.
\nTax period for which demand has been created
\n<< Auto, editable >>
\n11.
\nOrder No. (original)
\n<< Auto, editable >>
\n12.
\nOrder date (original)
\n<< Auto, editable >>
\n13.
\nLatest order no.
\n<< Auto, editable >>
\n14.
\nLatest order date
\n<< Auto, editable >>
\n15.
\nDate of service of the order
\n<< Auto, editable >>
\n16.
\nName of the officer who has passed the order (optional)
\n<< Auto, editable >>
\n17.
\nDesignation of the officer who has passed the order
\n<< Auto, editable >>
\n18.
\nWhether demand is stayed
\n__Yes __No
\n19.
\nDate of stay order
\n20.
\nPeriod of Stay
\n21.
\nReason for updation
\n<< Text box >>
\nPart B – Demand details
\n22.
\nDetails of demand posted originally through Table 21 of FORM GST DRC-07A
\n(Amount in Rs. in all tables)
\n<< Auto >>
\nAct
\nTax
\nInterest
\nPenalty
\nF<\/p>\n
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