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

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....on 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 under sub-section (1) of section 18, or within such further ....

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.... 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 2017) may also do so through the Board's payment system namely, Electronic Accounting System in Excise ....

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....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”, the following Form shall be substituted, namely:- "Form GST REG-13 [See Rule 17] Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others ....

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....port 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 the applicant to represent the entity. Or The proper officer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the UN Body/Embassy etc. i....