Sikkim Goods and Services Tax (Thirteenth Amendment) Rules, 2017 - 55/2017 – State Tax - Sikkim SGST

Sikkim GST rules amended to allow manual filings, revise refund forms, and set appellate hierarchy with fixed appeal periods.

The amendment clarifies that exempt supplies exclude specified central government notified services, changes rule 54(2) from mandatory to permissive issuance, introduces 97A and 107A to allow manual filing and manual issuance of notices/orders in prescribed forms in lieu of electronic processes, adds 109A creating an internal appellate hierarchy with three and six month appeal periods depending on the officer, permits State Government termination of certain appointments with Chairperson approval, and inserts manual refund application and order forms with annexures and refund calculation statements.