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of <h1>Sikkim GST Amendment Rules 2017: Key Changes in Rules 1, 10, 13, 19, 21, 22, 24; Updated Forms and Processes.</h1> The Sikkim Goods and Services Tax (Amendment) Rules, 2017, effective from June 22, 2017, introduced several changes to the State Goods and Services Tax Rules, 2017. Key amendments include the removal of the word 'Extent' in rule 1, substituting 'digitally signed' with 'duly signed or verified through electronic verification code' in rules 10 and 13, and clarifying provisions in rules 19, 21, 22, and 24. Additional changes involve updates to forms GST CMP-04, CMP-07, REG-12, and REG-25, including adjustments to registration processes and timelines. These amendments aim to streamline and clarify GST procedures in Sikkim.
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