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of <h1>Sikkim mandates purchase invoice submission for goods under Rs. 50,000 without e-waybill to curb tax evasion.</h1> The Government of Sikkim's Commercial Tax Division has issued an office order requiring individuals and registered firms transporting goods valued below Rs. 50,000 without valid e-waybill declarations to submit a purchase invoice or bill of supply at designated validation centers. This measure aims to curb malpractices and ensure proper IGST payment in interstate trade. All relevant authorities must compile these documents and submit them to the Enforcement Wing of the Commercial Taxes Division in Gangtok by the 4th day of the following month.
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