Sikkim GST Act 2017
SIKKIM GOODS AND SERVICES TAX ACT, 2017
An Act
to make a provision for levy and collection of tax on intra-State supply of goods or servic both by the State of Sikkim and the matters connected therewith or incidental thereto
BE it enacted by Legislature of Sikkim in the Sixty-eighth Year of the Republic of India as follows:-
Sikkim GST Act 2017
CHAPTER I
PRELIMINARY
CHAPTER II
ADMINISTRATION
CHAPTER III
LEVY AND COLLECTION OF TAX
CHAPTER IV
TIME AND VALUE OF SUPPLY
CHAPTER VI
REGISTRATION
CHAPTER VII
TAX INVOICE, CREDIT AND DEBIT NOTES
CHAPTER VIII
ACCOUNTS AND RECORDS
CHAPTER IX
RETURNS
CHAPTER X
PAYMENT OF TAX
CHAPTER—XII
ASSESSMENT
CHAPTER XIII
AUDIT
CHAPTER XIV
INSPECTION, SEARCH, SEIZURE AND ARREST
CHAPTER XV
DEMANDS AND RECOVERY
CHAPTER XVI
LIABILITY TO PAY IN CERTAIN CASES
CHAPTER XIX
OFFENCES AND PENALTIES
CHAPTER XXI
MISCELLANEOUS