Section 100 of Sikkim GST Act 2017 [ Section 100 of Sikkim GST Act 2017 explains Appeal to the Appellate Authority and is covered in CHAPTER XVII ADVANCE RULING] [ Enforced with effect from 1-7-2017. ] Appeal to the Appellate Authority 100. (1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub-section (4)… Read More »
Section 99 of Sikkim GST Act 2017 [ Section 99 of Sikkim GST Act 2017 explains Constitution of Appellate Authority for Advance Ruling and is covered in CHAPTER XVII ADVANCE RULING] [ Enforced with effect from 1-7-2017. ] Constitution of Appellate Authority for Advance Ruling 99. The Government shall, by notification, constitute an Authority to be known as Sikkim Appellate Authority… Read More »
Section 98 of Sikkim GST Act 2017 [ Section 98 of Sikkim GST Act 2017 explains Procedure on receipt of application and is covered in CHAPTER XVII ADVANCE RULING] [ Enforced with effect from 1-7-2017. ] Procedure on receipt of application 98. (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned… Read More »
Section 97 of Sikkim GST Act 2017 [ Section 97 of Sikkim GST Act 2017 explains Application for advance ruling and is covered in CHAPTER XVII ADVANCE RULING] [ Enforced with effect from 1-7-2017. ] Application for advance ruling 97. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner… Read More »
Section 95 of Sikkim GST Act 2017 [ Section 95 of Sikkim GST Act 2017 explains Definitions and is covered in CHAPTER XVII ADVANCE RULING] [ Enforced with effect from 1-7-2017. ] Definitions 95. In this Chapter, unless the context otherwise requires,–– (a) “advance ruling” means a decision provided by the Authority or the Appellate Authority to an applicant on matters… Read More »
Section 96 of Sikkim GST Act 2017 [ Section 96 of Sikkim GST Act 2017 explains Constitution of Authority for Advance Ruling and is covered in CHAPTER XVII ADVANCE RULING] [ Enforced with effect from 1-7-2017. ] Constitution of Authority for Advance Ruling 96. (1) The Government shall, by notification, constitute an Authority to be known as the Sikkim Authority for… Read More »
Section 94 of Sikkim GST Act 2017 [ Section 94 of Sikkim GST Act 2017 explains Liability in other cases and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES] [ Enforced with effect from 1-7-2017. ] Liability in other cases 94. (1) Where a taxable person is a firm or an association of persons or a Hindu Undivided… Read More »
Section 93 of Sikkim GST Act 2017 [ Section 93 of Sikkim GST Act 2017 explains Special provisions regarding liability to pay tax, interest or penalty in certain cases and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES] [ Enforced with effect from 1-7-2017. ] Special provisions regarding liability to pay tax, interest or penalty in certain… Read More »
Section 92 of Sikkim GST Act 2017 [ Section 92 of Sikkim GST Act 2017 explains Liability of Court of Wards, etc. and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES] [ Enforced with effect from 1-7-2017. ] Liability of Court of Wards, etc. 92. Where the estate or any portion of the estate of a taxable person… Read More »
Section 91 of Sikkim GST Act 2017 [ Section 91 of Sikkim GST Act 2017 explains Liability of guardians, trustees etc. and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES] [ Enforced with effect from 1-7-2017. ] Liability of guardians, trustees etc. 91. Where the business in respect of which any tax, interest or penalty is payable under… Read More »