State Government, on the recommendations of the Council, hereby specifies the person making supplies of goods through an electronic commerce operator who is required to collect tox at source under section 52 of the said Act and having an aggregate turnover in the preceding financial year and in the current financial year not exceeding the amount of aggregate turnover.

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....31-7-2023 Sikkim SGST<br>GST - States<br>Sikkim SGST<br>Sikkim SGST<br>GOVERNMENT OF SIKKIM COMMERCIAL TAXES DIVISION FINANCE DEPARTMENT GANGTOK No. 34/2023-GST/SIKKIM Date: 31st July, 2023 NOTIFICATION In exercise of the powers conferred by sub-section (2) of section 23 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereafter referred to as the said Act), the State Government....

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....perator in more than one State or Union territory; (iii) such persons shall be required to have a Permanent Account Number issued under the Income Tax Act, 1961 (43 of 1961); (iv) such persons shall, before making any supply of goods through electronic commerce operator, declare on the common portal their Permanent Account Number issued under the Income Tax Act, 1961 (43 of 1961), address of t....