Daily Archives: June 10, 2018

Section 154 of Sikkim GST Act 2017 : Power to take samples

By | June 10, 2018

Section 154 of Sikkim GST Act 2017 [ Section 154 of Sikkim GST Act 2017 explains Power to take samples and is covered in  CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Power to take samples 154. The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person, where… Read More »

Section 153 of Sikkim GST Act 2017 : Taking assistance from an expert

By | June 10, 2018

Section 153 of Sikkim GST Act 2017 [ Section 153 of Sikkim GST Act 2017 explains Taking assistance from an expert and is covered in  CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Taking assistance from an expert 153. Any officer not below the rank of Assistant Commissioner may, having regard to the nature and complexity of the… Read More »

Section 152 of Sikkim GST Act 2017 : Bar on disclosure of information

By | June 10, 2018

Section 152 of Sikkim GST Act 2017 [ Section 152 of Sikkim GST Act 2017 explains Bar on disclosure of information and is covered in  CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Bar on disclosure of information 152. (1) No information of any individual return or part thereof with respect to any matter given for the purposes… Read More »

Section 151 of Sikkim GST Act 2017 : Power to collect statistics

By | June 10, 2018

Section 151 of Sikkim GST Act 2017 [ Section 151 of Sikkim GST Act 2017 explains Power to collect statistics and is covered in  CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Power to collect statistics 151. (1) The Commissioner may, if he considers that it is necessary so to do, by notification, direct that statistics may be… Read More »

Section 150 of Sikkim GST Act 2017 : Obligation to furnish information return

By | June 10, 2018

Section 150 of Sikkim GST Act 2017 [ Section 150 of Sikkim GST Act 2017 explains Obligation to furnish information return and is covered in  CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Obligation to furnish information return 150. (1) Any person, being— (a) a taxable person; or (b) a local authority or other public body or association;… Read More »

Section 149 of Sikkim GST Act 2017 : Goods and services tax compliance rating

By | June 10, 2018

Section 149 of Sikkim GST Act 2017 [ Section 149 of Sikkim GST Act 2017 explains Goods and services tax compliance rating and is covered in  CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Goods and services tax compliance rating 149. (1) Every registered person may be assigned a goods and services tax compliance rating score by the… Read More »

Section 148 of Sikkim GST Act 2017 : Special procedure for certain processes

By | June 10, 2018

Section 148 of Sikkim GST Act 2017 [ Section 148 of Sikkim GST Act 2017 explains Special procedure for certain processes and is covered in  CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Special procedure for certain processes 148. The Government may, on the recommendations of the Council, and subject to such conditions and safeguards as may be… Read More »

Section 147 of Sikkim GST Act 2017 : Deemed Exports

By | June 10, 2018

Section 147 of Sikkim GST Act 2017 [ Section 147 of Sikkim GST Act 2017 explains Deemed Exports and is covered in  CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Deemed Exports 147. The Government may, on the recommendations of the Council, notify certain supplies of goods as “deemed exports”, where goods supplied do not leave India, and… Read More »

Section 146 of Sikkim GST Act 2017 : Common Portal

By | June 10, 2018

Section 146 of Sikkim GST Act 2017 [ Section 146 of Sikkim GST Act 2017 explains Common Portal and is covered in  CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 22-6-2017. ] Common Portal 146. The Government may, on the recommendations of the Council, notify the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing… Read More »

Section 145 of Sikkim GST Act 2017 : Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence

By | June 10, 2018

Section 145 of Sikkim GST Act 2017 [ Section 145 of Sikkim GST Act 2017 explains Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence and is covered in  CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Admissibility of micro films, facsimile copies of documents and computer printouts as documents… Read More »