Tag Archives: Section 53 of Sikkim GST Act 2017

Section 53 of Sikkim GST Act 2017 : Transfer of input tax credit

By | July 1, 2017

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 »