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

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....ome into force on the date of their publication in the Official Gazette. 2. In the Sikkim Goods and Services Tax Rules, 2017, (i) in rule 3, in sub-rule (4), for the words "sixty days", the words "ninety days" shall be substituted; (ii) in rule 17, with effect from the 22nd June, 2017, in sub-rule (2), after the words, "said form", the words "or after receiving a recommendation from the Ministry of External Affairs, Government of India" shall be inserted; (iii) in rule 40, with effect from the 1st day of July, 2017, in sub-rule (1), for clause (b), the following shall be substituted, namely:- "(b) the registered person shall within a period of thirty days from the date of becoming eligible to avail the input tax credit ....

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....ll be within one week from the date of commencement of these Rules." (v) in rule 61, with effect from the 1st day of July, 2017, in sub-rule (5), for the words "specify that", the words "specify the manner and conditions subject to which the" shall be substituted; (vi) in rule 87,- (a) in sub-rule (2), the following shall be inserted, namely:- "Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days. Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 20....

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.... Finance, Revenue & Expenditure Deptt. FILE NO.GOS/CTD/2009-2010/16-1C (9) VOL-II ============= Document 1(vii) for rule 103, with effect from the 1st day of July, 2017, the following rule shall be substituted, namely:- "103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling."; (viii) in "FORM GST REG-01” under the heading ‘Instructions for submission of Application for Registration', after Serial No. 15, the following Serial No. shall be inserted, namely:- "16. Government departments applying for registration as suppliers may not furnish Bank Account details."; (ix) With effect from the 22nd June, 2017 for “FORM GST REG-13”, ....

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.... 25 of the Act) Are you a citizen of India? Yes/No Residential Address Building No/Flat No Director Identification Number (if any) Aadhaar Number (Not applicable for entities specified in clause (a) of sub- section (9) of section 25 of the Act) Passport No. (in case of foreigners) Floor No Road/Street Name of the Premises/Building Town/City/Village District Or Block/Taluka State PIN Code 9. 8 Bank Account Details (add more if required) Type of Account Bank Name 11. Account Number IFSC Branch Address Documents Uploaded The authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing th....