Section 44 of Sikkim GST Act 2017 : Annual return
Section 44 of Sikkim GST Act 2017 [ Section 44 of Sikkim GST Act 2017 explains Annual return and is covered in CHAPTER IX RETURNS ] [ Enforced with effect from 1-7-2017. ] Annual return 44. (1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a… Read More »