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of <h1>Sikkim GST Rules Amended: Changes in Input Tax Credit, Turnover Definitions, and New Provisions for Pending Returns.</h1> The Sikkim Goods and Services Tax (Eighth Amendment) Rules, 2018, issued by the Government of Sikkim, introduces several amendments to the Sikkim GST Rules, 2017. Key changes include provisions for dropping proceedings if pending returns are filed and dues are paid, input tax credit eligibility on documents lacking certain details, and adjustments to turnover definitions for refunds. Amendments also address documentation for imported goods and updates to various GST forms, including GST REG-20, GST ITC-04, and GSTR-9, among others. These changes are effective from their publication date in the Official Gazette.
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