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of <h1>Sikkim GST Rules Amended: Changes in Tax Refunds, Input Credit, and Seizure Procedures Effective July 1, 2017.</h1> The Sikkim Goods and Services Tax (Third Amendment) Rules, 2017, effective from July 1, 2017, introduce several amendments to the Sikkim GST Rules, 2017. Key changes include modifications to rules regarding the refund of integrated tax on exports, input tax credit declarations, and procedures for inspection, search, and seizure. New rules detail the process for handling seized goods, demands and recovery, and the compounding of offences. The amendments also specify the forms to be used for various processes, such as refund claims and recovery actions. These changes aim to streamline GST compliance and enforcement in Sikkim.
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