TaxTMI 
TaxTMI 
Sikkim Goods and Services Tax (Amendment) Rules, 2018.
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....m Goods and Services Tax Rules, 2017, - (i) in rule 3, in sub-rule (3A), for the words "ninety days", the words "one hundred and eighty days" shall be substituted; (ii) with effect from the 1st January, 2018, in rule 7, in the Table, (a) in Sl. No. 1, in column number (3), for the words "one per cent.", the words "half per cent. of the turnover in the State or Union territory" shall be substituted; (b) in Sl. No. 2, in column number (3), for the words "two and a half per cent.", the words "two and a half per cent. of the turnover in the State or Union territory" shall be substituted; (c) in Sl. No. 3, in column number (3), for the words "half per cent.", the words "half per cent. of the turnover of taxable supplies of goods in the State or Union territory" shall be substituted; (iii) in rule 20, the proviso shall be omitted; (iv) in rule 24, in sub-rule (4), for the figures, letters and word "31st December, 2017", the figures, letters and word "31st march, 2018" shall be substituted; (v) after rule31, the following rule shall be inserted, namely:- "31A. Value of supply in case of lottery, betting, gambling and horse rac....
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.... GSR 1338(E) dated the 27th October, 2017; (b) the value of services by way of accepting deposits, extending loans or advances in so far as the consideration is represented by way of interest or discount, except in case of a banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances; and, (c) the value of supply of services by way of transportation of goods by a vessel from the customs station of clearance in India to a place outside India."; (vii) in rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:- "(1A)(a) A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer thecredit of common input services to the Input Service Distributor, which shall contain thefollowing details:- (i) name, address and Goods and Services Tax Identification Number of the regis....
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....nbsp;the benefit of notification No. 40/2017-State Tax (Rate) dated the 23rd October, 2017 published in the Bihar Gazette, Extraordinary, vide number 996 or notification No. 41/2017-Integrated Tax (Rate) dated the 23rd October, 2017 published in the Gazette of India vide number G.S.R 1321(E) or notification No. 78/2017-Customs dated the 13th October, 2017 published in the Gazette of India vide number G.S.R 1272(E) or notification No. 79/2017-Customs dated the 13th October, 2017 published in the Gazette of India vide number G.S.R 1299(E), or all of them, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted." (x) with effect from 23rd October, 2017, in rule 96, (a) in sub-rule (1), for the words "an exporter", the words "an exporter of goods" shall besubstituted; (b) in sub-rule (2), for the words "relev....
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....f such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required at the common portal and a unique number will be generated on the said portal: Provided that where goods are sent by a principal located in one State to a job worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of theconsignment: Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of theconsignment. Explanation 1. - For the purposes of this rule, the expression "handicraft goods" has the meaning as assigned to it in the Commercial Taxes Department, notification No. S.O 179....
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....y the e-way bill even if the value of the consignment is less than fifty thousand rupees: Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule: Provided also that where the goods are transported for a distance of less than ten kilometers within the State or Union territory from the place of business of the consignor to the place of business of thetransporter for further transportation, the supplier or the recipient, or as the case maybe, thetransporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. Explanation 1.- For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to b....
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....nbsp;the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 may be generated by him on the said common portal prior to the movement of goods. (7) Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods: Provided that where the goods to be transported are supplied through an e-commerce operator,&n....
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.... Explanation.-For the purposes of this rule, the "relevant date" shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty four hours. (11) The details of e-way bill generated under sub-rule (1) shall be made available to the- (a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter, ; or (b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter, on the common portal, and the supplier or therecipient, as the case maybe, shall communicate his acceptance or rejection of theconsignment covered by the e-way bill. (12) Where the person to whom the information specified in sub-rule (1....
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....ious metals and metals clad with precious metal (Chapter 71) 5. Jewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71) 6. Currency 7. Used personal and household effects 8. Coral, unworked (0508) and worked coral (9601)."; (xii) with effect from 1st February, 2018, in rule 138A, in sub-rule (5), in English text, for the words "Notwithstanding anything contained", the words "Notwithstanding anything contained in" shall besubstituted; (xiii) with effect from 1st February, 2018, in rule 138B, in sub-rule (3), in the proviso, for the words "carried out by any", the words "carried out by any other" shall be substituted; (xiv) in FORM GST RFD-01A, (a)after Statement 1A, the following Statements shall be inserted, namely:- "Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr.No. Invoice details Integrated tax Cess BRC/FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit ....
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.... A.4 Document Number A.5 Document Date A.6 Value of Goods A.7 HSN Code A.8 Reason for Transportation PART-B B.1 Vehicle Number for Road B.2 Transport Document Number Notes: 1. HSN Code in column A.7 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year. 2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry. 3. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number. 4. Place of Delivery shall indicate the PIN Code of place of delivery. 5. Reason for Transportation shall be chosen from one of the following:- Code Description 1 Supply 2 Export or Import 3 Job Work 4 SKD or CKD 5 Recipient not kno....