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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Sikkim GST Rules Amended: Aadhaar Authentication, Extended Processing Time, Rule 86B Restrictions, and New Tax Return Provisions.</h1> The Sikkim Goods and Services Tax (Fourteenth Amendment) Rules, 2020, issued by the Government of Sikkim, amends the Sikkim GST Rules, 2017. Key changes include the introduction of biometric-based Aadhaar authentication for registration applications, extending the processing period for applications from three to seven days, and adjustments for physical verification requirements. New provisions address discrepancies in tax returns, potentially leading to registration suspension. Rule 86B restricts the use of electronic credit ledger funds for tax payments exceeding 99% of the liability if monthly taxable supplies surpass fifty lakh rupees, with specific exemptions. Additional amendments concern rules on input tax credit, outward supply declarations, and registration suspension conditions.
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