U/s (3)1 of Sikkim Goods and Services Tax Act, 2017 State Government appoints the 1st day of October, 2018, as the date on which the provisions of section 52 of the said Act shall come into force - 51/2018 – State Tax - Sikkim SGST
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Commencement of Section 52 under the GST Act set to come into force on October first, 2018. The State Government, exercising the power under subsection (3) of section 1 of the Sikkim Goods and Services Tax Act, 2017, issues a notification appointing the 1st day of October, 2018 as the date on which Section 52 of the Act shall come into force; the notification is issued by the Finance, Revenue and Expenditure Department, Commercial Taxes Division, with departmental file references and signature of the Secretary.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Commencement of Section 52 under the GST Act set to come into force on October first, 2018.
The State Government, exercising the power under subsection (3) of section 1 of the Sikkim Goods and Services Tax Act, 2017, issues a notification appointing the 1st day of October, 2018 as the date on which Section 52 of the Act shall come into force; the notification is issued by the Finance, Revenue and Expenditure Department, Commercial Taxes Division, with departmental file references and signature of the Secretary.
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