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of <h1>Sikkim GST Rules Amended: Changes to HSN Code, Nil Returns via SMS, and Audit Mandates for High Turnovers.</h1> The Sikkim Goods and Services Tax (Twelfth Amendment) Rules, 2020, introduce several changes to the Sikkim GST Rules, 2017. Key amendments include modifications to rule 46 regarding the Harmonised System of Nomenclature code requirements, allowing the filing of Nil returns via SMS under rule 67A, and mandating audits for entities with turnovers exceeding five crore rupees for specific financial years. The amendments also address the suspension of certain restrictions during the COVID-19 pandemic and update various GST forms, including GSTR-1, GSTR-2A, and GSTR-9, to reflect changes in tax reporting and compliance requirements.
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