Sikkim Goods and Services Tax (Thirteenth Amendment) Rules, 2017

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....force on the date of their publication in the Official Gazette. 2. In the State Goods and Services Tax Rules, 2017, - (i) in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:- "Explanation - For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 42/2017-Integrated Tax (Rate), dated the 27th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1338(E) dated the 27th October, 2017."; (ii) in rule 54, in sub-rule (2), for the wor....

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....order passed under this Act or the Central Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to - (a) the Commissioner where such decision or order is passed by the Special/Additional or Joint Commissioner; (b) the Additional Commissioner where such decision or order is passed by the Deputy or Assistant Commissioner , within three months from the date on which the said decision or order is communicated to such person. (2) An officer directed under sub-section (2) of section 107 to appeal against any decision or order passed under this Act or the Central Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to - (a) the Commissioner where such decision or ....

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....p;       State/UT tax             Integrated tax             Cess             Total             7. Grounds of Refund Claim (select from drop down) (a) Excess balance in Electronic Cash Ledger (b) Exports of services- with payment of tax (c) Exports of goods/services- without payment of tax (accumulated ITC) (d) ITC accumulated due to inverted tax structure[under clause (ii) of first proviso to section 54(3)] (e) On account of supplies made to SEZ ....

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....e incidence of such tax and interest has not been passed on to any other person.   Signature Name - Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)     8. Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.  I/We declare that no refund on this account has been received by me/us earlier. Place Date Signature of Authorised Signatory  (Name) Designation/ Status ....

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....onth   8.  Order No.:   9.  Order issuance Date:   10.  Payment Advice No.:   11.  Payment Advice Date:   12.  Refund Issued To :  Drop down: Taxpayer / Consumer Welfare Fund 13.  Issued by:   14.  Remarks:   15.  Type of Order Drop Down: RFD- 04/ 06/ 07 (Part A) 16.  Details of Refund Amount (As per the manually issued Order):     Dipa Basnet Secretary Commercial Taxes Division Finance, Revenue & Expenditure Deptt. FILE NO.GOS/CTD/2009-2010/16-1C (9) VOL-II ============= Document 1 Desc riptio Integrated Tax ....