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TMI BlogSikkim Goods and Services Tax (Amendment) Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 2017 (9 of 2017), the State Government hereby makes the following rules to amend the State Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Sikkim Goods and Services Tax (Amendment) Rules, 2017. (2) They shall be deemed to have come into force with effect from the 22ndday of June, 2017. 2. In the Sikkim Goods and Services Tax Rules, 2017,- (a) in rule 1, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 171 of the Act or the rules made thereunder."; (f) in rule 22,in sub-rule (3), the words, brackets and figure "sub-rule (1) of" shall be omitted; (g) in rule 24,- (i) in sub-rule (1), the second proviso shall be omitted; (ii) after sub-rule (3), the following sub-rule shall be inserted, namely:- "(3A) Where a certificate of registration has not been made available to the applicant on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his behalf." shall be substituted; (i) in Form GST CMP-04, in the table, for serial number 5 and the entries related thereto, the following shall be substituted, namely:- "5. Category of Registered Person (i) Manufacturers, other than manufacturers of such goods as may be notified by the Government (ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II (iii ..... X X X X Extracts X X X X X X X X Extracts X X X X
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