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Sikkim Goods and Services Tax (Eighth Amendment) Rules, 2021 - 35//2021-GST/SIKKIM - Sikkim SGST

Extract

..... d to as the said rules), - (1) In rule 10A of the said rules, with effect from the date as may be notified, - (a) after the words “details of bank account”, the words “which is in name of the registered person and obtained on Permanent Account Number of the registered person” shall be inserted; (b) the following proviso shall be inserted, namely:- “Provided that in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also be linked with the Aadhaar number of the proprietor.”; (2) After rule 10A of the said rules, with effect from the date as may be notified, the following rule shall be inserted, namely: - “10B. Aadhaar authentication for registered person .- The reg .....

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Sikkim Goods and Services Tax (Eighth Amendment) Rules, 2021 - 35//2021-GST/SIKKIM - Sikkim SGST

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..... Act, 1988 (59 of 1988): Provided further that such person shall undergo the authentication of Aadhaar number within a period of thirty days of the allotment of the Aadhaar number.”; (3) In rule 23 of the said rules, in sub-rule (1), with effect from the date as may be notified, after the words “on his own motion, may”, the words, figures and letter “,subject to the provisions of rule 10B,” shall be inserted; (4) In rule 45 of the said rules, in sub-rule (3), with effect from the 1st day of October, 2021, - (i) for the words “during a quarter”, the words “during a specified period” shall be substituted; (ii) for the words “the said quarter”, the words “the said period&rd .....

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Sikkim Goods and Services Tax (Eighth Amendment) Rules, 2021 - 35//2021-GST/SIKKIM - Sikkim SGST

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..... ither directly or through a Facilitation Centre notified by the Commissioner: Provided that the said application may, as regard to any payment of tax on inter-State supply before coming into force of this sub-rule, be filed before the expiry of a period of two years from the date on which this sub-rule comes into force.”; (7) In rule 96 of the said rules, in sub-rule (1), after clause (b), with effect from the date as may be notified, the following clause shall be inserted, namely:- “(c) the applicant has undergone Aadhaar authentication in the manner provided in rule 10B;”; (8) After rule 96B of the said rules, with effect from the date as may be notified, the following rule shall be inserted, namely:- “96C. Bank Ac .....

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Sikkim Goods and Services Tax (Eighth Amendment) Rules, 2021 - 35//2021-GST/SIKKIM - Sikkim SGST

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