Sikkim Goods and Services Tax (Amendment) Act, 2020

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....nformation:- 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 Goods and Services Tax (Amendment) Act, 2020. (2) Save as o....

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....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 extension of time limit notified by the Commissioner of Central Tax shall be deemed to be notified....

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....edger 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 of Section 54 5. ln the principal Act, after sub-section (8), the following sub-section shall be in....