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<h1>Sikkim GST Rules Amended: Changes to Rules 117, 119, 122-126, 137 Effective Retroactively from July 2017.</h1> The Government of Sikkim has issued the Sikkim Goods and Services Tax (Seventh Amendment) Rules, 2017, under the authority of section 164 of the Sikkim Goods and Services Tax Act, 2017. Effective retroactively from July 1, 2017, these amendments revise several rules in the Sikkim GST Rules, 2017. Notable changes include modifications to rules 117 and 119, and the substitution of rules 122 to 126, and 137, aligning them with corresponding provisions in the Central Goods and Services Tax Rules, 2017. These amendments address the constitution and operations of various committees and authorities related to GST administration.