Section 144 of Sikkim GST Act 2017 [ Section 144 of Sikkim GST Act 2017 explains Presumption as to documents in certain cases and is covered in CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Presumption as to documents in certain cases 144. Where any document- (i) is produced by any person under this Act or any other… Read More »
Section 143 of Sikkim GST Act 2017 [ Section 143 of Sikkim GST Act 2017 explains Job work procedure and is covered in CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Job work procedure 143. (1) A registered person (hereafter in this section referred to as the “principal”) may, under intimation and subject to such conditions as may… Read More »
Section 142 of Sikkim GST Act 2017 [ Section 142 of Sikkim GST Act 2017 explains Miscellaneous transitional provisions and is covered in CHAPTER XX TRANSITIONAL PROVISIONS] [ Enforced with effect from 1-7-2017. ] Miscellaneous transitional provisions 142. (1) Where any goods on which tax, if any, had been paid under the existing law at the time of sale thereof, not being earlier than… Read More »
Section 141 of Sikkim GST Act 2017 [ Section 141 of Sikkim GST Act 2017 explains Transitional provisions relating to job work and is covered in CHAPTER XX TRANSITIONAL PROVISIONS] [ Enforced with effect from 1-7-2017. ] Transitional provisions relating to job work 141. (1) Where any inputs received at a place of business had been despatched as such or despatched after being partially processed to… Read More »
Section 140 of Sikkim GST Act 2017 [ Section 140 of Sikkim GST Act 2017 explains Transitional arrangements for input tax credit and is covered in CHAPTER XX TRANSITIONAL PROVISIONS] [ Enforced with effect from 1-7-2017. ] Transitional arrangements for input tax credit 140. (1) A registered person, other than a person opting to pay tax under section 10, shall… Read More »
Section 139 of Sikkim GST Act 2017 [ Section 139 of Sikkim GST Act 2017 explains Migration of existing taxpayers and is covered in CHAPTER XX TRANSITIONAL PROVISIONS] [ Enforced with effect from 22-6-2017. ] Migration of existing taxpayers 139. (1) On and from the appointed day, every person registered under any of the existing laws and having a valid… Read More »
Section 138 of Sikkim GST Act 2017 [ Section 138 of Sikkim GST Act 2017 explains Compounding of offences and is covered in CHAPTER XIX OFFENCES AND PENALTIES] [ Enforced with effect from 1-7-2017. ] Compounding of offences 138. (1) Any offence under this Act may, either before or after the institution of prosecution, be compounded by the Commissioner on payment,… Read More »
Section 137 of Sikkim GST Act 2017 [ Section 137 of Sikkim GST Act 2017 explains Offences by Companies and is covered in CHAPTER XIX OFFENCES AND PENALTIES] [ Enforced with effect from 1-7-2017. ] Offences by Companies 137. (1) Where an offence committed by a person under this Act is a company, every person who, at the time the offence… Read More »
Section 136 of Sikkim GST Act 2017 [ Section 136 of Sikkim GST Act 2017 explains Relevancy of statements under certain circumstances and is covered in CHAPTER XIX OFFENCES AND PENALTIES] [ Enforced with effect from 1-7-2017. ] Relevancy of statements under certain circumstances 136. A statement made and signed by a person on appearance in response to any summons issued… Read More »
Section 135 of Sikkim GST Act 2017 [ Section 135 of Sikkim GST Act 2017 explains Presumption of culpable mental state and is covered in CHAPTER XIX OFFENCES AND PENALTIES] [ Enforced with effect from 1-7-2017. ] Presumption of culpable mental state 135. In any prosecution for an offence under this Act which requires a culpable mental state on the part… Read More »