Officers and powers under GST
2\/2017-State Tax Dated:- 30-6-2017 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
\nFINANCE, REVENUE AND EXPENDITURE DEPARTMENT
\nCOMMERCIAL TAXES DIVISION
\nGANGTOK
\nNOTIFICATION No. 2\/2017-State Tax
\nDated: 30.06.2017
\nIn exercise of the powers under section 3 read with section 5 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government hereby appoints-
\n(a) Principal Commissioners \/Chief Commissioners\/ Commissioners of State Tax,
\n(b) Special Commissioners of State Tax,
\n(c) Additional Commissioners of State Tax,
\n(d) Joint Commissioners of State Tax,
\n(e) Deputy Commissioners of State Tax,
\n(f) Assistant Commissioners of State Tax,
\n(g) Commissioners<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ) specified in the corresponding entry in column (4) of the said Table; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ncipal Commissioner\/ Chief Commissioner of State Tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Officers and powers under GST2\/2017-State Tax Dated:- 30-6-2017 Sikkim SGSTGST – StatesSikkim SGSTSikkim SGSTGOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK NOTIFICATION No. 2\/2017-State Tax Dated: 30.06.2017 In exercise of the powers under section 3 read with section 5 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), … Continue reading “Officers and powers under GST”<\/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-6829","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6829","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=6829"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6829\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6829"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6829"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6829"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(c) Additional Commissioners of State Tax (Appeals) specified in the corresponding entry in column (4) of the said Table; and
\n(d) Commissioners of State Tax (Audit) specified in the corresponding entry in column (5) of the said Table.
\n3. The Commissioners of State Tax specified in column (2) of Table II and the state tax officers sub-ordinate to them, are hereby vested with the territorial jurisdiction specified in the corresponding entry in column (3) of the said Table.
\n4. The Commissioners of State Tax (Appeals) and Additional Commissioners of State Tax (Appeals) specified in column (2) of Table III and the state tax officers subordinate to them are hereby vested <\/p>\n
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\nJurisdiction of Principal Commissioner\/ Chief Commissioner of State Tax in terms of Commissioner (Appeals) and Additional Commissioners (Appeals)
\nJurisdiction of Principal Commissioner\/ Chief Commissioner of State Tax in terms of Commissioner (Audit)
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n1
\nPrincipal Commissioner\/ Chief Commissioner, Sikkim
\nCommissioner, Sikkim
\nCommissioner (Appeals), Sikkim and Additional Commissioner (Appeals)
\nCommissioner (Audit), Sikkim
\nTable II
\nTerritorial Jurisdiction of Commissioner of State Tax
\nSl. No.
\nCommissioner of State Tax
\nTerritorial Jurisdiction
\n(1)
\n(2)
\n(3)
\n1
\nSikkim
\nWhole of the State of Sikkim
\nTable – III
\nJurisdiction of Commissioner of State Tax (Ap<\/p>\n
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