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    <title>Sikkim Goods and Services Tax (Twelfth Amendment) Rules, 2017</title>
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    <description>Amendments extend a filing deadline in rule 24 and authorize the Commissioner to extend time limits under rule 45(3), deeming central tax extensions applicable. Provisos to rules 96(2) and 96A(2) require suppliers, when FORM GSTR-1 filing dates are extended, to submit export details in Table 6A after furnishing FORM GSTR-3B; those details shall be electronically transmitted by the common portal to Customs and auto-drafted into FORM GSTR-1 for the tax period.</description>
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      <description>Amendments extend a filing deadline in rule 24 and authorize the Commissioner to extend time limits under rule 45(3), deeming central tax extensions applicable. Provisos to rules 96(2) and 96A(2) require suppliers, when FORM GSTR-1 filing dates are extended, to submit export details in Table 6A after furnishing FORM GSTR-3B; those details shall be electronically transmitted by the common portal to Customs and auto-drafted into FORM GSTR-1 for the tax period.</description>
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      <pubDate>Tue, 28 Nov 2017 00:00:00 +0530</pubDate>
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