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    <title>Sikkim Goods and Services Tax (Amendment) Rules, 2017</title>
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    <description>The amendments broaden acceptable authentication by replacing &quot;digitally signed&quot; with &quot;duly signed or verified through electronic verification code&quot; and permitting e-signature or other notified verification modes; they provide that where a registration certificate is not made available on the common portal within fifteen days after required information is furnished and no notice is issued, the registration shall be deemed to have been granted and the certificate furnished on the portal with accepted electronic authentication; they also extend the period in Form GST REG-12 from thirty to ninety days and amend various form entries and cross-references.</description>
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    <pubDate>Fri, 30 Jun 2017 00:00:00 +0530</pubDate>
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