Sikkim GST Act 2017

By | July 1, 2017
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(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—XII

ASSESSMENT

CHAPTER XIV

INSPECTION, SEARCH, SEIZURE AND ARREST

CHAPTER XVII

ADVANCE RULING

CHAPTER XX

TRANSITIONAL PROVISIONS

Direct Taxes Ready Reckoner
Service Tax Ready Reckoner
Company Law Ready Reckoner
tax deduction at source

43 thoughts on “Sikkim GST Act 2017

  1. Pingback: Section 1 of Sikkim GST Act 2017 : Short title, extent and commencement - Tax Heal

  2. Pingback: Section 2 of Sikkim GST Act 2017 : Definitions  - Tax Heal

  3. Pingback: Section 3 of Sikkim GST Act 2017 : Officers under this Act - Tax Heal

  4. Pingback: Section 5 of Sikkim GST Act 2017 : Powers of officers - Tax Heal

  5. Pingback: Section 6 of Sikkim GST Act 2017 : Authorisation of officers of central tax as proper officer in certain circumstances - Tax Heal

  6. Pingback: Section 8 of Sikkim GST Act 2017 : Tax liability on composite and mixed supplies - Tax Heal

  7. Pingback: Section 12 of Sikkim GST Act 2017 : Time of supply of goods - Tax Heal

  8. Pingback: Section 13 of Sikkim GST Act 2017 : Time of supply of services - Tax Heal

  9. Pingback: Section 14 of Sikkim GST Act 2017 : Change in rate of tax in respect of supply of goods or services - Tax Heal

  10. Pingback: Section 15 of Sikkim GST Act 2017 : Value of taxable supply - Tax Heal

  11. Pingback: Section 16 of Sikkim GST Act 2017 : Eligibility and conditions for taking input tax credit. - Tax Heal

  12. Pingback: Section 17 of Sikkim GST Act 2017 : Apportionment of credit and blocked credits - Tax Heal

  13. Pingback: Section 18 of Sikkim GST Act 2017 : Availability of credit in special circumstances - Tax Heal

  14. Pingback: Section 19 of Sikkim GST Act 2017 : Taking input tax credit in respect of inputs and capital goods sent for job work - Tax Heal

  15. Pingback: Section 20 of Sikkim GST Act 2017 : Manner of distribution of credit by Input Service Distributor - Tax Heal

  16. Pingback: Section 21 of Sikkim GST Act 2017 : Manner of recovery of credit distributed in excess - Tax Heal

  17. Pingback: Section 22 of Sikkim GST Act 2017 : Persons liable for registration - Tax Heal

  18. Pingback: Section 24 of Sikkim GST Act 2017 : Compulsory registration in certain cases - Tax Heal

  19. Pingback: Section 25 of Sikkim GST Act 2017 : Procedure for registration - Tax Heal

  20. Pingback: Section 26 of Sikkim GST Act 2017 : Deemed registration - Tax Heal

  21. Pingback: Section 29 of Sikkim GST Act 2017 : Cancellation of registration - Tax Heal

  22. Pingback: Section 30 of Sikkim GST Act 2017 : Revocation of cancellation of registration - Tax Heal

  23. Pingback: Section 32 of Sikkim GST Act 2017 : Prohibition of unauthorised collection of tax - Tax Heal

  24. Pingback: Section 34 of Sikkim GST Act 2017 : Credit and debit notes - Tax Heal

  25. Pingback: Section 35 of Sikkim GST Act 2017 : Accounts and other records - Tax Heal

  26. Pingback: Section 36 of Sikkim GST Act 2017 : Period of retention of accounts - Tax Heal

  27. Pingback: Section 37 of Sikkim GST Act 2017 : Furnishing details of outward supplies - Tax Heal

  28. Pingback: Section 38 of Sikkim GST Act 2017 : Furnishing details of inward supplies - Tax Heal

  29. Pingback: Section 39 of Sikkim GST Act 2017 : Furnishing of returns - Tax Heal

  30. Pingback: Section 40 of Sikkim GST Act 2017 : First Return - Tax Heal

  31. Pingback: Section 41 of Sikkim GST Act 2017 : Claim of input tax credit and provisional acceptance thereof - Tax Heal

  32. Pingback: Section 42 of Sikkim GST Act 2017 : Matching, reversal and reclaim of input tax credit - Tax Heal

  33. Pingback: Section 43 of Sikkim GST Act 2017 : Matching, reversal and reclaim of reduction in output tax liability - Tax Heal

  34. Pingback: Section 44 of Sikkim GST Act 2017 : Annual return - Tax Heal

  35. Pingback: Section 45 of Sikkim GST Act 2017 : Final return - Tax Heal

  36. Pingback: Section 46 of Sikkim GST Act 2017 : Notice to return defaulters - Tax Heal

  37. Pingback: Section 47 of Sikkim GST Act 2017 : Levy of late fee - Tax Heal

  38. Pingback: Section 48 of Sikkim GST Act 2017 : Goods and services tax practitioners - Tax Heal

  39. Pingback: Section 49 of Sikkim GST Act 2017 : Payment of tax, interest, penalty and other amounts - Tax Heal

  40. Pingback: Section 51 of Sikkim GST Act 2017 :  Tax deduction at source - Tax Heal

  41. Pingback: Section 52 of Sikkim GST Act 2017 : Collection of tax at source - Tax Heal

  42. Pingback: Section 53 of Sikkim GST Act 2017 : Transfer of input tax credit - Tax Heal

  43. Pingback: Section 54 of Sikkim GST Act 2017 : Refund of tax - Tax Heal

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