Section 161 of Sikkim GST Act 2017 [ Section 161 of Sikkim GST Act 2017 explains Rectification of errors apparent on the face of record and is covered in CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Rectification of errors apparent on the face of record 161. Without prejudice to the provisions of section 160, and notwithstanding anything… Read More »
Section 160 of Sikkim GST Act 2017 [ Section 160 of Sikkim GST Act 2017 explains Assessment , proceedings, etc. not to be invalid on certain grounds and is covered in CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Assessment , proceedings, etc. not to be invalid on certain grounds 160. (1) No assessment, re-assessment, adjudication, review, revision,… Read More »
Section 159 of Sikkim GST Act 2017 [ Section 159 of Sikkim GST Act 2017 explains Publication of information in respect of persons in certain cases and is covered in CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Publication of information in respect of persons in certain cases 159. (1) If the Commissioner, or any other officer authorised… Read More »
Section 158 of Sikkim GST Act 2017 [ Section 158 of Sikkim GST Act 2017 explains Disclosure of information by a public servant and is covered in CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Disclosure of information by a public servant 158. (1) All particulars contained in any statement made, return furnished or accounts or documents produced… Read More »
Section 157 of Sikkim GST Act 2017 [ Section 157 of Sikkim GST Act 2017 explains Protection of action taken under this Act and is covered in CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Protection of action taken under this Act 157. (1) No suit, prosecution or other legal proceedings shall lie against the President, State President,… Read More »
Section 156 of Sikkim GST Act 2017 [ Section 156 of Sikkim GST Act 2017 explains Persons deemed to be public servants and is covered in CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Persons deemed to be public servants 156. All persons discharging functions under this Act shall be deemed to be public servants within the meaning… Read More »
Section 155 of Sikkim GST Act 2017 [ Section 155 of Sikkim GST Act 2017 explains Burden of Proof and is covered in CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Burden of Proof 155. Where any person claims that he is eligible for input tax credit under this Act, the burden of proving such claim shall lie… Read More »
Section 154 of Sikkim GST Act 2017 [ Section 154 of Sikkim GST Act 2017 explains Power to take samples and is covered in CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Power to take samples 154. The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person, where… Read More »
Section 153 of Sikkim GST Act 2017 [ Section 153 of Sikkim GST Act 2017 explains Taking assistance from an expert and is covered in CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Taking assistance from an expert 153. Any officer not below the rank of Assistant Commissioner may, having regard to the nature and complexity of the… Read More »
Section 152 of Sikkim GST Act 2017 [ Section 152 of Sikkim GST Act 2017 explains Bar on disclosure of information and is covered in CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Bar on disclosure of information 152. (1) No information of any individual return or part thereof with respect to any matter given for the purposes… Read More »