Daily Archives: July 1, 2017

Section 30 of Sikkim GST Act 2017 [ Section 30 of Sikkim GST Act 2017 explains Revocation of cancellation of registration and is covered in  CHAPTER VI  REGISTRATION ]  [ Enforced with effect from 22-6-2017. ] Revocation of cancellation of registration 30. (1) Subject to such conditions as may be prescribed, any registered person, whose registration is cancelled by the proper officer on… Read More »

Section 29 of Sikkim GST Act 2017 [ Section 29 of Sikkim GST Act 2017 explains Cancellation of registration and is covered in  CHAPTER VI  REGISTRATION ]  [ Enforced with effect from 22-6-2017. ] Cancellation of registration 29. (1) The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in… Read More »

Section 28 of Sikkim GST Act 2017 [ Section 28 of Sikkim GST Act 2017 explains Amendment of registration and is covered in  CHAPTER VI  REGISTRATION ]  [ Enforced with effect from 22-6-2017. ] Amendment of registration 28. (1) Every registered person and a person to whom a Unique Identity Number has been assigned shall inform the proper officer of any changes in… Read More »

Section 27 of Sikkim GST Act 2017 [ Section 27 of Sikkim GST Act 2017 explains Special provisions relating to casual taxable person and non-resident taxable person and is covered in  CHAPTER VI  REGISTRATION ]  [ Enforced with effect from 22-6-2017. ] Special provisions relating to casual taxable person and non-resident taxable person 27. (1) The certificate of registration issued to a casual… Read More »

Section 26 of Sikkim GST Act 2017 [ Section 26 of Sikkim GST Act 2017 explains Deemed registration and is covered in  CHAPTER VI  REGISTRATION ]  [ Enforced with effect from 22-6-2017. ] Deemed registration 26. (1) The grant of registration or the Unique Identity Number under the Central Goods and Services Tax Act shall be deemed to be a grant of registration or the… Read More »

Section 25 of Sikkim GST Act 2017 [ Section 25 of Sikkim GST Act 2017 explains Procedure for registration and is covered in  CHAPTER VI  REGISTRATION ]  [ Enforced with effect from 22-6-2017. ] Procedure for registration 25. (1) Every person who is liable to be registered under section 22 or section 24 shall apply for registration within thirty days from the date… Read More »

Section 13 of Sikkim GST Act 2017 [ Section 13 of Sikkim GST Act 2017 explains Time of supply of services and is covered in  CHAPTER IV  TIME AND VALUE OF SUPPLY  ] [ Enforced with effect from 1-7-2017. ] Time of supply of services 13. (1) The liability to pay tax on services shall arise at the time of supply, as… Read More »

Section 11 of Sikkim GST Act 2017 [ Section 11 of Sikkim GST Act 2017 explains Power to grant exemption from tax and is covered in  CHAPTER III  LEVY AND COLLECTION OF TAX  ] [ Enforced with effect from 1-7-2017. ] Power to grant exemption from tax 11. (1) Where the Government is satisfied that it is necessary in the public interest… Read More »

Section 9 of Sikkim GST Act 2017 [ Section 9 of Sikkim GST Act 2017 explains Levy and collection and is covered in  CHAPTER III  LEVY AND COLLECTION OF TAX  ] [ Enforced with effect from 1-7-2017. ] Levy and collection 9. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the Sikkim Goods and Services… Read More »