No. 53/2023-GST/SIKKIM - Dated: 2-11-2023 - Sikkim SGST
Amnesty Scheme for filing of Appeal under GST - FORM GST APL-01 notified for taxable persons who could not file an appeal on or before the 31st day of March, 2023 under section 73 or 74 of SGST Act
No. 34/2023-GST/SIKKIM - Dated: 31-7-2023 - Sikkim SGST
State Government, on the recommendations of the Council, hereby specifies the person making supplies of goods through an electronic commerce operator who is required to collect tox at source under section 52 of the said Act and having an aggregate turnover in the preceding financial year and in the current financial year not exceeding the amount of aggregate turnover.
No. 29/2023-GST/SIKKIM - Dated: 31-7-2023 - Sikkim SGST
Special procedure to be followed by a registered person or an officer u/s 107(2) of Sikkim Goods and Services Tax Act, 2017 who intends to file an appeal against the order passed by the proper officer
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