TaxTMI 
TaxTMI 
Notifies that the state tax, on the intra-State supply of goods or services an aggregate turnover of fifty lakh rupees made on or after the 1st day of April in any financial year.
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....State Tax (Rate) Dated: 7th March, 2019 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (1) of section 16 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (herein after referred to as the "said Act"), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in ....
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....under sub-section (1) of section 10 of the said Act; (iii) who is not engaged in making any supply which is not leviable to tax under the said Act; (iv) who is not engaged in making any inter-State outward supply; (v) who is neither a casual taxable person nor a non-resident taxable person; (vi) who is not engaged in making any supply through an electronic commerce operator who is require....
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....ead of tax invoice, a bill of supply as referred to in clause (c) of sub-section (3) of section 31 of the said Act with particulars as prescribed in rule 49 of Sikkim Goods and Services Tax Rules. 5. The registered person shall mention the following words at the top of the bill of supply, namely: - 'taxable person paying tax in terms of notification No. 2/2019-State Tax (Rate) dated 07.03.2019....
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.... the purposes of determining eligibility of a person to pay tax under this notification, include the supplies from the first day of April of a financial year to the date from which he becomes liable for registration under the said Act but for the purpose of determination of tax payable under this notification shall not include the supplies from the first day of April of a financial year to the dat....