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of <h1>Sikkim GST Rules Amended: Deadlines Extended, Input Tax Credit Declarations Specified, and New Government Registration Instructions.</h1> The Sikkim Goods and Services Tax (Fifth Amendment) Rules, 2017, effective from their publication date, introduce several changes to the Sikkim GST Rules, 2017. Key amendments include extending the deadline in rule 3 from sixty to ninety days, modifying rule 17 to incorporate recommendations from the Ministry of External Affairs, and altering rule 40 to specify input tax credit declarations. Rule 44A addresses the reversal of credit for customs duty on gold dore bars. Changes to rules 61, 87, and 103 involve procedural updates, and new instructions are added for government departments in registration forms.
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