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

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....y section 164 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government hereby makes the following rules further to amend the Sikkim Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Sikkim Goods and Services Tax (Tenth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In ....

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....n a period of ninety days from the day on which such person commences to pay tax under section 10: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished."; (ii) after rule 46, the following rule shall be inserted, namely:- "46A. Invoice-cum-bill of supply.- Notwithstanding anything contai....

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....GSTR-4 for that period of the quarter for which he has paid tax under section 10 and shall furnish the returns as applicable to him for the period of the quarter prior to opting to pay tax under section 10."; (v) in FORM GST CMP-02, for the words, figures and brackets "See rule 3(2)", the words, figures, brackets and letter "See rule 3(3) and 3(3A)" shall be substituted; (vi) in FORM GSTR-1,....

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....sp;                 ";   (vii) in FORM GSTR-1A, for Table 4, the following shall be substituted, namely: "4. Zero rated supplies made to SEZ and deemed exports GSTIN of recipient Invoice details   Integrated Tax Cess No. Date Value Rate Taxable value Tax amount 1 2 3 4....