TaxTMI 
TaxTMI 
Sikkim Goods and Services Tax (Third Amendment) Rules, 2018
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....and Services Tax Act, 2017 (9 of 2017), the State Government hereby makes the following rules further to amend the Sikkim Goods and Services Tax Rules, 2017, namely: - 1. (1) These rules may be called the Sikkim Goods and Services Tax (Third Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.....
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....of goods where the goods are sent by one job worker to another or are returned to the principal."; (ii) in rule 124 - (a) in sub-rule (4), in the first proviso, after the words "Provided that",the letter "a" shall be inserted; (b) in sub-rule (5), in the first proviso, after the words "Provided that", the letter "a" shall be inserted; (iii) for rule 125, the following rule shall be substitut....
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.... rules, but the Authority is of the opinion that further investigation or inquiry is called for in the matter, it may, for reasons to be recorded in writing, refer the matter to the Director General of Safeguards to cause further investigation or inquiry in accordance with the provisions of the Act and these rules."; (vii) for rule 134, the following rule shall be substituted, namely:- "134. De....