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of <h1>Sikkim Enacts Amendments to State GST Rules u/s 164, Effective September 24, 2019.</h1> The Government of Sikkim, through its Finance, Revenue, and Expenditure Department, has enacted rules 10, 11, 12, and 26 of the State Goods and Services Tax (Fourth Amendment) Rules, 2019. This enactment, under the authority of section 164 of the Sikkim Goods and Services Tax Act, 2017, is effective from September 24, 2019. The notification, numbered 42/2019-State Tax, was initially announced on June 28, 2019, and published in the Gazette of Sikkim. The Secretary of the Commercial Taxes Division is responsible for this notification.
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