Laying of rules 10, 11, 12 and 26 of the State Goods and Services Tax (Fourth Amendment) Rules, 2019 - 42/2019- State Tax - Sikkim SGST

GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK NOTIFICATION No. 42/2019- State Tax Dated: 24/09/2019 In exercise of the powers conferred by section 164 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government hereby appoints the 24th day of September, 2019, as the date of which the provisions of rules 10, 11, 12 and 26 of the State Goods and Services Tax (Fourth Amendment) Rules, 2019 [notification No. 31/2019 State Tax, dated the 28th June, 2019, published in the Gazette of Sikkim. Jigme Dorjee Bhutia Secretary Commercial Taxes Division Finance Department