Sikkim GST Act 2017

By | July 1, 2017
(Last Updated On: June 16, 2018)

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 VI

REGISTRATION

CHAPTER VII

TAX INVOICE, CREDIT AND DEBIT NOTES

CHAPTER VIII

ACCOUNTS AND RECORDS

CHAPTER IX

RETURNS

CHAPTER—XII

ASSESSMENT

CHAPTER XIV

INSPECTION, SEARCH, SEIZURE AND ARREST

CHAPTER XVII

ADVANCE RULING

CHAPTER XX

TRANSITIONAL PROVISIONS

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