Sikkim Goods and Services Tax (Amendment) Rules, 2017
7\/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. 7\/2017-State Tax
\nDate: 30.06.2017
\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 to amend the State Goods and Services Tax Rules, 2017, namely:-
\n1. (1) These rules may be called the Sikkim Goods and Services Tax (Amendment) Rules, 2017.
\n (2) They shall be deemed to have come into force with effect from the 22ndday of June, 2017.
\n2. In the Sikkim Goods<\/p>\n
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\n (c) violates the provisions of section 171 of the Act or the rules made thereunder.”;
\n(f) in rule 22,in sub-rule (3), the words, brackets and figure “sub-rule (1) of” shall be omitted;
\n(g) in rule 24,-
\n (i) in sub-rule (1), the second proviso shall be omitted;
\n (ii) after sub-rule (3), the following sub-rule shall be inserted, namely:-
\n “(3A) Where a certificate of registration has not been made available to the applicant on the common portal within a period of fifteen days from the date of the furnishing of information and particulars referred to in clause (c) of sub-rule (2) and no notice has been issued under sub-rule (3) within the said period, the registration shall b<\/p>\n
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\n (i) Manufacturers, other than manufacturers of such goods as may be notified by the Government
\n (ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II
\n (iii) Any other supplier eligible for composition levy.”;
\n(j) in Form GST CMP-07, for the brackets, words and figures “[See rule 6(6)]”, the brackets, words and figures “[See rule 6(5)] shall be substituted;
\n(k) in Form GST REG-12, for the words and figures “within 30 days”,the words and figures “within 90 days” shall be substituted;
\n(l) In Form REG-25,-
\n (i) for the wordsand letters, “Provisional ID”, the letters “GSTIN” shall be substituted;
\n (ii) the words “Place” and “
\nM.G.Kiran
\nPrincipal Secretary
\nFinance, Rev<\/p>\n
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