Sikkim Goods and Services Tax (Fifth Amendment) Rules, 2017
22\/2017 \u2013 State Tax Dated:- 17-8-2017 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
\nFINANCE, REVENUE AND EXPENDITURE DEPARTMENT
\nCOMMERCIAL TAXES DIVISION
\nGANGTOK
\nNo. 22\/2017 – State Tax
\n17th August, 2017
\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:-
\n (1) These rules may be called the Sikkim Goods and Services Tax (Fifth Amendment) Rules, 2017.
\n (2) Save as otherwise provided, 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,
\n(i) in rule 3, in sub-rule (4), for the words “sixty days”, the words “ninety days” shall be substituted;
\n(ii) in rule 17, with effect from the 22nd June, 2017, in s<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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.” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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.”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nState\/UT – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Sikkim Goods and Services Tax (Fifth Amendment) Rules, 201722\/2017 \u2013 State Tax Dated:- 17-8-2017 Sikkim SGSTGST – StatesSikkim SGSTSikkim SGSTGOVERNMENT 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 … Continue reading “Sikkim Goods and Services Tax (Fifth Amendment) Rules, 2017”<\/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-9579","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9579","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=9579"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9579\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9579"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9579"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9579"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(v) i<\/p>\n
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\n (vii) for rule 103, with effect from the 1st day of July, 2017, the following rule shall be substituted, namely:-
\n “103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”;
\n (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:-
\n “16. Government departments applying for registration as suppliers may not furnish Bank Account details.”;
\n (ix) With effect from the 22nd June, 2017 for “FORM GST REG-13”, the fol<\/p>\n
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\nPART A
\nPermanent Account Number (PAN) of entity (Not applicable for entities
\nspecified in clause (a) of sub-section (9) of section 25 of the Act)
\n(i)
\nName of the Entity
\n(ii)
\n(iii)
\nName of the Authorised Signatory
\n(iv)
\nPAN of Authorised Signatory
\n(Not applicable for entities specified in clause (a) of sub-section (9) of
\nsection 25 of the Act)
\nEmail Address of the Authorised Signatory
\n(v)
\n(vi)
\nMobile Number of the Authorised Signatory (+91)
\nDistrict –
\nPART B
\n1.
\nType of Entity (Choose one)
\nUN Body
\nEmbassy
\nOther Person
\n2. Country
\n2A. Ministry of External Affairs, Government of
\n3.
\nIndia' Recommendation (if applicable)
\nNotification details
\nLetter No.
\nDate
\nNotification No.
\nDate
\n4.
\nAddress of the entity in State
\nBuilding No.\/Flat No.
\nName of the Premises\/Building
\nCity\/Town\/Village
\nBlock\/Taluka
\nLatitude
\nState
\nContact Information
\nEmail Address
\nFax Number
\nFloor No.
\nRoad\/Street
\nDistrict
\nLongitude
\nPIN Code
\nTelephone number
\nMobile Number
\n7.
\nDetails of Authorized Signatory, if applicable\n<\/p>\n
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\nThe proper officer who has collected the documentary evidence from the applicant shall
\nupload the scanned copy of such documents including the copy of resolution \/ power of
\nattorney, authorizing the applicant to represent the UN Body\/Embassy etc. in India and link it
\nalong with the UIN generated and allotted to respective UN Body\/Embassy etc.
\nVerification
\nI hereby solemnly affirm and declare that the information given herein above is true and
\ncorrect to the best of my knowledge and belief and nothing has been concealed therefrom.
\nPlace: (Signature)
\nDate:
\nName of Authorized Person:
\nPlace:
\nDate:
\n(Signature)
\nName of Proper Officer:
\nDesignation:
\nJurisdiction:
\nInstructions for submission of application for registration for UN Bodies\/ Embassies\/others
\nnotified by the Government.
\n\u2022
\nEvery person required to obtain a unique identity number shall submit the application
\nelectronically.
\nApplication shall be filed through Common Portal or registration can be granted suo-
\nmoto by proper off<\/p>\n
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