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    <title>Sikkim Goods and Services Tax (Fourteenth Amendment) Rules, 2018</title>
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    <description>Key procedural amendments relieve signature requirements for electronic invoices, bills and consolidated documents; require non resident collectors to identify collecting and principal business States in FORM GST REG 07; introduce rule 109B with FORM GST RVN 01 and FORM GST APL 04 for revisional notices and summaries; impose compliance linked restrictions on furnishing PART A of FORM GST EWB 01 (rule 138E); and substitute comprehensive templates and instructions for refund (FORM GST RFD 01/RFD 01A) and annual return/reconciliation forms (GSTR 9, GSTR 9A, GSTR 9C).</description>
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