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of <h1>Sikkim Lowers E-Invoicing Threshold to 20 Crore Turnover from April 2022 u/r 48(4) of GST Rules.</h1> The Government of Sikkim, through its Commercial Taxes Division, has amended its Goods and Services Tax rules to require e-invoicing for taxpayers with an aggregate turnover exceeding 20 crore rupees starting from April 1, 2022. This change modifies the previous threshold of 50 crore rupees as per the notification dated March 21, 2020. The amendment is made under the authority of sub-rule (4) of rule 48 of the Sikkim GST Rules, 2017, following recommendations from the Council.
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