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of <h1>Sikkim GST Rules 2017: Composition Levy, Registration, Compliance, and Display Requirements for Businesses Explained.</h1> The Sikkim Goods and Services Tax Rules, 2017, established by the Sikkim government under the Sikkim Goods and Services Tax Act, 2017, outline the procedures and regulations for GST implementation in the state. These rules cover various aspects such as composition levy, registration, and compliance requirements for businesses. They detail the process for opting into the composition scheme, conditions for eligibility, and the necessary forms and timelines for registration and tax payment. The rules also specify the procedures for amending, cancelling, and revoking registrations, along with the requirements for displaying GST identification at business premises.
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