Sikkim Goods and Services Tax (Amendment) Act, 2020

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....0 is hereby published for general information:- THE SIKKIM GOODS AND SERVICES TAX (AMENDMENT) ACT,2020 ACT NO. 06 0F 2020 AN ACT further to amend the Sikkim Goods & Services Tax Act, 2017. BE it enacted by the Legislature of Sikkim in the Seventy-first Year of the republic of India as follows:- Short title and commencement 1.  (1) This Act may be called the Sikkim Good....

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..... Amendment of Section 52 3. ln the principal Act, in Section 52 (i) in sub section (4), the following proviso shall be inserted, namely:- "provided that the Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing the statement for such class registered persons as may be specified therein: "provided further that any ext....

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....ny amount has been transferred from the electronic cash ledger under this Act to the electronic cash ledger for central tax or integrated tax or cess, the Government shall, transfer to the Central Tax account or integrated tax account or cess account, an amount equal to the amount transferred from the electronic cash ledger, in such manner and within such time as may be prescribed". Amendment o....