Commencement of SGST amendment rules brings specified procedural and compliance provisions into effect via state notification. The State Government, under section 164 of the Sikkim Goods and Services Tax Act, 2017, by notification appoints a date for the provisions of rules 10, 11, 12 and 26 of the State Goods and Services Tax (Fourth Amendment) Rules, 2019 to come into effect, thereby bringing the amended procedural and compliance measures into force as published in the Gazette.
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 SGST amendment rules brings specified procedural and compliance provisions into effect via state notification.
The State Government, under section 164 of the Sikkim Goods and Services Tax Act, 2017, by notification appoints a date for the provisions of rules 10, 11, 12 and 26 of the State Goods and Services Tax (Fourth Amendment) Rules, 2019 to come into effect, thereby bringing the amended procedural and compliance measures into force as published in the Gazette.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.