Section 49 of Sikkim GST Act 2017 [ Section 49 of Sikkim GST Act 2017 explains Payment of tax, interest, penalty and other amounts and is covered in CHAPTER X PAYMENT OF TAX ] [ Enforced with effect from 1-7-2017. ] Payment of tax, interest, penalty and other amounts 49. (1) Every deposit made towards tax, interest, penalty, fee or any other… Read More »
Section 45 of Sikkim GST Act 2017 [ Section 45 of Sikkim GST Act 2017 explains Final return and is covered in CHAPTER IX RETURNS ] [ Enforced with effect from 1-7-2017. ] Final return 45. Every registered person who is required to furnish a return under sub-section (1) of section 39 and whose registration has been cancelled shall furnish a final… Read More »
Section 48 of Sikkim GST Act 2017 [ Section 48 of Sikkim GST Act 2017 explains Goods and services tax practitioners and is covered in CHAPTER IX RETURNS ] [ Enforced with effect from 1-7-2017. ] Goods and services tax practitioners 48. (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal… Read More »
Section 46 of Sikkim GST Act 2017 [ Section 46 of Sikkim GST Act 2017 explains Notice to return defaulters and is covered in CHAPTER IX RETURNS ] [ Enforced with effect from 1-7-2017. ] Notice to return defaulters 46. Where a registered person fails to furnish a return under section 39 or section 44 or section 45, a notice shall be… Read More »
Section 44 of Sikkim GST Act 2017 [ Section 44 of Sikkim GST Act 2017 explains Annual return and is covered in CHAPTER IX RETURNS ] [ Enforced with effect from 1-7-2017. ] Annual return 44. (1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a… Read More »
Section 35 of Sikkim GST Act 2017 [ Section 35 of Sikkim GST Act 2017 explains Accounts and other records and is covered in CHAPTER VIII ACCOUNTS AND RECORDS ] [ Enforced with effect from 1-7-2017. ] Accounts and other records 35. (1) Every registered person shall keep and maintain, at his principal place of business, as mentioned in the certificate of registration,… Read More »
Section 34 of Sikkim GST Act 2017 [ Section 34 of Sikkim GST Act 2017 explains Credit and debit notes and is covered in CHAPTER VII TAX INVOICE, CREDIT AND DEBIT NOTES ] [ Enforced with effect from 1-7-2017. ] Credit and debit notes 34. (1) Where a tax invoice has been issued for supply of any goods or services or both and… Read More »
Section 33 of Sikkim GST Act 2017 [ Section 33 of Sikkim GST Act 2017 explains Amount of tax to be indicated in tax invoice and other document. and is covered in CHAPTER VII TAX INVOICE, CREDIT AND DEBIT NOTES ] [ Enforced with effect from 1-7-2017. ] Amount of tax to be indicated in tax invoice and other document. 33. Notwithstanding anything… Read More »
Section 32 of Sikkim GST Act 2017 [ Section 32 of Sikkim GST Act 2017 explains Prohibition of unauthorised collection of tax and is covered in CHAPTER VII TAX INVOICE, CREDIT AND DEBIT NOTES ] [ Enforced with effect from 1-7-2017. ] Prohibition of unauthorised collection of tax 32. (1) A person who is not a registered person shall not collect in respect… Read More »
Section 31 of Sikkim GST Act 2017 [ Section 31 of Sikkim GST Act 2017 explains Tax invoice and is covered in CHAPTER VII TAX INVOICE, CREDIT AND DEBIT NOTES ] [ Enforced with effect from 1-7-2017. ] Tax invoice 31. (1) A registered person supplying taxable goods shall, before or at the time of,–– (a) removal of goods for supply to the… Read More »