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    <title>Sikkim Goods and Services Tax (Eighth Amendment) Rules, 2018</title>
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    <description>Where a registrant files all pending returns and pays full tax, interest and late fee instead of replying to a show-cause notice under clause (b) or (c) of section 29(2), the proper officer shall drop cancellation proceedings and pass an order in FORM GST-REG-20. Input tax credit may be claimed where certain invoice particulars are absent provided the document contains tax amount, description, total value, GSTINs of supplier and recipient and place of supply for inter-State supplies. FORM substitutions mandate detailed reporting for job-work (ITC-04) and annual consolidation (GSTR-9/GSTR-9A).</description>
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