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of <h1>Sikkim GST Rules Amended: New E-Way Bill Mandates, Revised FORM GST TRAN-1 Declarations, and Updated Technical Member Regulations.</h1> The Sikkim Goods and Services Tax (Eighth Amendment) Rules, 2017, introduces several amendments to the existing GST rules. Key changes include the insertion of sub-rule 3A in rule 3, allowing certain registered persons to opt for tax payment under section 10 from October 1, 2017, with specific filing requirements. Rule 120A allows for the revision of declarations in FORM GST TRAN-1. Amendments in rules 124 and 127 address the remuneration and termination conditions for Technical Members and the requirement for performance reports. New provisions in rule 138 mandate e-way bill generation for inter-state transfers of goods. Additional updates involve changes to various GST forms and procedural notes.
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