Section 39 of Sikkim GST Act 2017 [ Section 39 of Sikkim GST Act 2017 explains Furnishing of returns and is covered in CHAPTER IX RETURNS ] [ Enforced with effect from 1-7-2017. ] Furnishing of returns 39. (1) Every registered person, other than an Input Service Distributor or a non resident taxable person or a person paying tax under the provisions of… Read More »
Section 38 of Sikkim GST Act 2017 [ Section 38 of Sikkim GST Act 2017 explains Furnishing details of inward supplies and is covered in CHAPTER IX RETURNS ] [ Enforced with effect from 1-7-2017. ] Furnishing details of inward supplies 38. (1) Every registered person, other than an Input Service Distributor or a non resident taxable person or a person paying tax… Read More »
Section 37 of Sikkim GST Act 2017 [ Section 37 of Sikkim GST Act 2017 explains Furnishing details of outward supplies and is covered in CHAPTER IX RETURNS ] [ Enforced with effect from 1-7-2017. ] Furnishing details of outward supplies 37. (1) Every registered person, other than an Input Service Distributor, a non-resident taxable person and a person paying tax under the… Read More »
Section 36 of Sikkim GST Act 2017 [ Section 36 of Sikkim GST Act 2017 explains Period of retention of accounts and is covered in CHAPTER VIII ACCOUNTS AND RECORDS ] [ Enforced with effect from 1-7-2017. ] Period of retention of accounts 36. Every registered person required to keep and maintain books of account or other records in accordance with the provisions… Read More »
Section 54 of Sikkim GST Act 2017 [ Section 54 of Sikkim GST Act 2017 explains Refund of tax and is covered in CHAPTER XI REFUNDS ] [ Enforced with effect from 1-7-2017. ] Refund of tax 54. (1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may… Read More »
Section 52 of Sikkim GST Act 2017 [ Section 52 of Sikkim GST Act 2017 explains Collection of tax at source and is covered in CHAPTER X PAYMENT OF TAX ] Collection of tax at source 52. (1) Notwithstanding anything to the contrary contained in this Act, every electronic commerce operator (hereafter in this section referred to as the “operator”), not… Read More »
Section 53 of Sikkim GST Act 2017 [ Section 53 of Sikkim GST Act 2017 explains Transfer of input tax credit and is covered in CHAPTER X PAYMENT OF TAX ] [ Enforced with effect from 1-7-2017. ] Transfer of input tax credit 53. On utilisation of input tax credit availed under this Act for payment of tax dues under the Integrated… Read More »
Section 51 of Sikkim GST Act 2017 [ Section 51 of Sikkim GST Act 2017 explains Tax deduction at source and is covered in CHAPTER X PAYMENT OF TAX ] Tax deduction at source 51. (1) Notwithstanding anything to the contrary contained in this Act, the Government may mandate,- (a) a department or establishment of the Central Government or State Government;… Read More »
Section 47 of Sikkim GST Act 2017 [ Section 47 of Sikkim GST Act 2017 explains Levy of late fee and is covered in CHAPTER IX RETURNS ] [ Enforced with effect from 1-7-2017. ] Levy of late fee 47. (1) Any registered person who fails to furnish the details of outward or inward supplies required under section 37 or section 38… Read More »
Section 50 of Sikkim GST Act 2017 [ Section 50 of Sikkim GST Act 2017 explains Interest on delayed payment of tax and is covered in CHAPTER X PAYMENT OF TAX ] [ Enforced with effect from 1-7-2017. ] Interest on delayed payment of tax 50. (1) Every person who is liable to pay tax in accordance with the provisions of this… Read More »