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    <title>Sikkim Goods and Services Tax (Amendment) Rules, 2018.</title>
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    <description>Amendments modify timelines, substitute specified rate entries to reference turnover in the State or Union territory, insert rule 31A to prescribe deemed valuation for lotteries and race-club betting, and enact comprehensive e-way bill obligations under revised rule 138 requiring pre-movement electronic furnishing of consignment details, unique e-way bill generation, Part A/Part B procedures, consolidated e-way bills, validity by distance, assignment and exemptions. Procedural changes also update refund rules, input service distributor invoicing and substitute updated FORM GST EWB-01/EWB-02/EWB-03 and INV-01.</description>
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