Sikkim Goods and Services Tax (Tenth Amendment) Rules, 2017 - 45/2017 – State Tax - Sikkim SGST

Composition scheme option requires CMP-02 intimation and ITC-03 statement, with timelines and TRAN-1 restriction applying.

The amendment permits provisionally or newly registered persons to opt into the composition scheme by filing FORM GST CMP-02 on the common portal and mandates furnishing FORM GST ITC-03 within ninety days of commencing payment under section 10; furnishing ITC-03 precludes later submission of FORM GST TRAN-1. It inserts rule 46A allowing a single 'invoice-cum-bill of supply' for mixed taxable and exempt supplies to unregistered persons, substitutes 'consolidated tax invoice' for certain service supplies at month end, and requires mid quarter composition filers to submit FORM GSTR-4 for the period they paid composition tax while updating several GST return forms and tables for exports, SEZ supplies and deemed exports.