TaxTMI 
TaxTMI 
Sikkim Goods and Services Tax (Thirteenth Amendment) Rules, 2018
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....ule 83, shall pass an examination as per sub-rule (3) of the said rule. (2.) The National Academy of Customs, Indirect Taxes and Narcotics (hereinafter referred to as "NACIN") shall conduct the examination. (3). Frequency of examination.- The examination shall be conducted twice in a year as per the schedule of the examination published by NACIN every year on the official websites of the Board, NACIN, common portal, GST Council Secretariat and in the leading English and regional newspapers. (4). Registration for the examination and payment of fee.- (i)A person who is required to pass the examination shall register online on a website specified by NACIN. (ii) A person who registers for the examination shall pay examination fee as specified by NACIN, and the amount for the same and the manner of its payment shall be specified by NACIN on the official websites of the Board, NACIN and common portal. (5). Examination centers.- The examination shall be held across India at the designated centers. The candidate shall be given an option to choose from the list of centres as provided by NACIN at the time of registration. (6). Period for passing the examination and number of a....
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....rsonating; (c) submitting fabricated documents; (d) resorting to any unfair means or practices in connection with the examination or in connection with the result of the examination; (e) found in possession of any paper, book, note or any other material, the use of which is not permitted in the examination center; (f) communicating with others or exchanging calculators, chits, papers etc. (on which something is written); (g) misbehaving in the examination center in any manner; (h) tampering with the hardware and/or software deployed; and (i) attempting to commit or, as the case may be, to abet in the commission of all or any of the acts specified in the foregoing clauses. (10). Disqualification of person using unfair means.- If any person is or has been found to be indulging in use of unfair means, NACIN may, after considering his representation, if any, declare him disqualified for the examination. (11). Declaration of result.- NACIN shall declare the results within one month of the conduct of examination on the official websites of the Board, NACIN, GST Council Secretariat, common portal and State Tax Department of the respective States or Union territo....
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....under that law, be recovered under the Act and may be uploaded in FORM GST DRC-07A electronically on the common portal for recovery under the Act and the demand of the order shall be posted in Part II of Electronic Liability Register. (2) Where the demand of an order uploaded under sub-rule (1) is rectified or modified or quashed in any proceedings, including in appeal, review or revision, a summary thereof shall be uploaded on the common portal in FORM GST DRC-08A and Part II of Electronic Liability Register shall be updated accordingly.". 5. In the said rules, in FORM GST REG-16,- (a) against serial number 7, for the heading, the following heading shall be substituted, namely:- "In case of transfer, merger of business and change in constitution leading to change in PAN, particulars of registration of entity in which merged, amalgamated, transferred, etc."; (b) in the instruction, after the Table, for the paragraphs beginning with the words "In case of death of sole proprietor" and ending with the words "surrender of registration falls", the following paragraphs shall be substituted, namely:- "In case of death of sole proprietor, application shall be made by the ....
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.... *[Debit (DR) (Payable)] / [Credit (CR) (Paid)] / Reduction (RD)/ Refund adjusted (RF)] Note - 1. All liabilities accruing, other than return related liabilities, will be recorded in this ledger. Complete description of the transaction shall be recorded accordingly. 2. All payments made out of cash or credit ledger against the liabilities would be recorded accordingly. 3. Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc. will be reflected here. 4. Negative balance can occur for a single Demand ID also if appeal is allowed/ partly allowed. Overall closing balance may still be positive. 5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed even though the overall balance may still be positive subject to the adjustment of the refund against any liability by the proper officer. 6. The closing balance in this part shall not have any effect on filing of return. 7. Reduction in amount of penalty would be automatic if payment is made within the time specified in the Act or the rules. 8. Payment made against the show cause notice or any other payment made volunt....
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.... 20. Amount of demand paid under existing laws Act Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 Central Acts State / UT Acts CST Act 21. (19-20) Balance amount of demand proposed to be recovered under GST laws << Auto-populated >> Act Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 Central Acts State / UT Acts CST Act Signature Name Designation Jurisdiction To _______________ (GSTIN/ID) --------------------------Name _______________ (Address) Copy to - Note - 1. In case of demands relating to short payment of tax declared in return, acknowledgement /....
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.... 20. Period of Stay 21. Reason for updation << Text box >> Part B - Demand details 22. Details of demand posted originally through Table 21 of FORM GST DRC-07A (Amount in Rs. in all tables) << Auto >> Act Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 Central Acts State / UT Acts CST Act 23. Updation of demand Act Type of updation Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 8 1. Quashing of demand (Complete closure of demand) 2. Amount of reduction, if any 3. Total reduction (1+2) 24. (22-23) Balance amount of demand required to be recovered under the Act << A....