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
Income Tax
No. 4/2023 - G.S.R. 571 (E). - Dated: 31-7-2023 - IT
Allocation of areas of jurisdiction among the Competent Authorities authorized u/s 5(1) of the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act - Supersession Notification No. 02 of 2021 G.S.R, 499(E), dated the 19th July, 2021