Section 151 of Sikkim GST Act 2017 [ Section 151 of Sikkim GST Act 2017 explains Power to collect statistics and is covered in CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Power to collect statistics 151. (1) The Commissioner may, if he considers that it is necessary so to do, by notification, direct that statistics may be… Read More »
Section 150 of Sikkim GST Act 2017 [ Section 150 of Sikkim GST Act 2017 explains Obligation to furnish information return and is covered in CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Obligation to furnish information return 150. (1) Any person, being— (a) a taxable person; or (b) a local authority or other public body or association;… Read More »
Section 149 of Sikkim GST Act 2017 [ Section 149 of Sikkim GST Act 2017 explains Goods and services tax compliance rating and is covered in CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Goods and services tax compliance rating 149. (1) Every registered person may be assigned a goods and services tax compliance rating score by the… Read More »
Section 148 of Sikkim GST Act 2017 [ Section 148 of Sikkim GST Act 2017 explains Special procedure for certain processes and is covered in CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Special procedure for certain processes 148. The Government may, on the recommendations of the Council, and subject to such conditions and safeguards as may be… Read More »
Section 147 of Sikkim GST Act 2017 [ Section 147 of Sikkim GST Act 2017 explains Deemed Exports and is covered in CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Deemed Exports 147. The Government may, on the recommendations of the Council, notify certain supplies of goods as “deemed exports”, where goods supplied do not leave India, and… Read More »
Section 146 of Sikkim GST Act 2017 [ Section 146 of Sikkim GST Act 2017 explains Common Portal and is covered in CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 22-6-2017. ] Common Portal 146. The Government may, on the recommendations of the Council, notify the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing… Read More »
Section 145 of Sikkim GST Act 2017 [ Section 145 of Sikkim GST Act 2017 explains Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence and is covered in CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Admissibility of micro films, facsimile copies of documents and computer printouts as documents… Read More »
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 »