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<h1>Sikkim GST Sixth Amendment: Rule 138 Update Requires E-Way Bill for Goods Over Rs. 50K; Details on Validity and Exceptions.</h1> The Sikkim Goods and Services Tax (Sixth Amendment) Rules, 2017, effective from a date appointed by the State Government, amend the Sikkim GST Rules, 2017. Key changes include the substitution of Rule 138, which mandates registered persons to furnish information electronically via FORM GST EWB-01 for goods movements exceeding fifty thousand rupees. The e-way bill can be generated by the consignor, consignee, or transporter, with specific provisions for transport modes and distances. The amendment outlines conditions for e-way bill cancellation, validity, and exceptions, such as non-motorized transport or specific goods categories.