Tag Archives: Section 64 of Sikkim GST Act 2017

Section 64 of Sikkim GST Act 2017 : Summary assessment in certain special cases

By | June 1, 2018

Section 64 of Sikkim GST Act 2017 [ Section 64 of Sikkim GST Act 2017 explains Summary assessment in certain special cases and is covered in  CHAPTER XII  ASSESSMENT ] [ Enforced with effect from 1-7-2017. ] Summary assessment in certain special cases 64. (1) The proper officer may, on any evidence showing a tax liability of a person coming to his… Read More »