Section 53 of Sikkim GST Act 2017 : Transfer of input tax credit
Section 53 of Sikkim GST Act 2017 [ Section 53 of Sikkim GST Act 2017 explains Transfer of input tax credit and is covered in CHAPTER X PAYMENT OF TAX ] [ Enforced with effect from 1-7-2017. ] Transfer of input tax credit 53. On utilisation of input tax credit availed under this Act for payment of tax dues under the Integrated… Read More »