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Sikkim Goods and Services Tax (Amendment) Rules, 2018.

GST - States - 3/2018 – State Tax - Dated:- 23-1-2018 - GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 3/2018 - State Tax Date:23rd January, 2018 NOTIFICATION 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 makes the following rules further to amend the Sikkim Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the (2) Save as o .....

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e substituted; (b) in Sl. No. 2, in column number (3), for the words two and a half per cent. , the words two and a half per cent. of the turnover in the State or Union territory shall be substituted; (c) in Sl. No. 3, in column number (3), for the words half per cent. , the words half per cent. of the turnover of taxable supplies of goods in the State or Union territory shall be substituted; (iii) in rule 20, the proviso shall be omitted; (iv) in rule 24, in sub-rule (4), for the figures, lette .....

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emed to be 100/112 of theface value of ticket or of the price as notified in the Official Gazette by the organizing State, whichever is higher. (b) The value of supply of lottery authorized by State Governments shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organizing State, whichever is higher. Explanation:- For the purposes of this sub-rule, the expressions- (a) lottery run by State Governments means a lottery not allowed to .....

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e face value of the bet or the amount paid into thetotalisator. ; (vi) in rule 43, after sub-rule (2), for the Explanation, the following Explanation shall be substituted, namely:- Explanation:-For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude:- (a) the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 42/2017-Integrated Tax (Rate), da .....

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nding loans or advances; and, (c) the value of supply of services by way of transportation of goods by a vessel from the customs station of clearance in India to a place outside India. ; (vii) in rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A)(a) A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer thecredit of common input services to the Input .....

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(iii) date of its issue; (iv) Goods and Services Tax Identification Number of supplier of common service and original invoice number whose credit is sought to be transferred to the Input Service Distributor; (v) name, address and Goods and Services Tax Identification Number of the Input Service Distributor; (vi) taxable value, rate and amount of the credit to be transferred; and (vii) signature or digital signature of the registered person or his authorized representative. (b) The taxable value .....

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ules. ; (ix) with effect from 23rd October, 2017, in rule 89, for sub-rule (4A) and sub-rule (4B), the followingsub-rules shall be substituted, namely:- (4A) In the case of supplies received on which the supplier has availed the benefit of theCommercial Taxes Department, notification No. S.O 249 dated the 18th October, 2017 published in the Bihar Gazette, Extraordinary, vide number 982, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated sup .....

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e of India vide number G.S.R 1272(E) or notification No. 79/2017-Customs dated the 13th October, 2017 published in the Gazette of India vide number G.S.R 1299(E), or all of them, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted. (x) with effect from 23rd October, 2017, in rule 96, (a) in .....

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export of goods shall be substituted; (d) for sub-rule (9), the following sub-rules shall be substituted, namely:- (9) The application for refund of integrated tax paid on the services exported out of India shall be filed in FORM GST RFD-01 and shall be dealt with in accordance with theprovisions of rule 89 . (10) The persons claiming refund of integrated tax paid on exports of goods or services should not have received supplies on which the supplier has availed the benefit of Commercial Taxes .....

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G.S.R 1272(E) or notification No. 79/2017-Customs dated 13thOctober, 2017 published in the Gazette of India vide number G.S.R 1299 (E). ; (xi) with effect from 1st February, 2018, for rule 138, the following rule shall be substituted, namely:- 138.Information to be furnished prior to commencement of movement of goods and generation of e-way bill.- (1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees- (i) in relation to a supply; or (ii) f .....

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State, the e-way bill shall be generated by the principal irrespective of the value of theconsignment: Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of theconsignment. Explanation 1. - For the purposes of this rule, the expression handicraft goods has the .....

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nsignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document. (2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01electronically on the common portal after furnishing information in Part B of FORM .....

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ransporter for transportation by road, the registered person shall furnish the information relating to the transporter on the common portal and the e-way bill shall be generated by the transporter on thesaid portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01: Provided that the registered person or, the transporter, as the case may be may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty th .....

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siness of thetransporter for further transportation, the supplier or the recipient, or as the case maybe, thetransporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. Explanation 1.- For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods. Explanation 2.- The e-way b .....

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signer or the recipient, who has provided information in Part- A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01: Provided that where the goods are transported for a distance of less than ten kilometers within theState or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of conve .....

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, who has furnished theinformation in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter. (6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB- .....

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ommon portal prior to the movement of goods: Provided that where the goods to be transported are supplied through an e-commerce operator, theinformation in Part A of FORM GST EWB-01 may be furnished by such ecommerce operator. (8) The information furnished in Part A of FORM GST EWB-01 shall be made available to theregistered supplier on the common portal who may utilize the same for furnishing details in FORM GSTR-1: Provided that when the information has been furnished by an unregistered suppli .....

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ransit in accordance with theprovisions of rule 138B: Provided further the unique number generated under sub-rule (1) shall be valid for 72 hours for updation of Part B of FORM GST EWB-01. (10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within thecountry, the goods have to be transported, as mentioned in column (2) of the said Table:- Table Sl. No. Dista .....

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tails in Part B of FORM GST EWB-01. Explanation.-For the purposes of this rule, the relevant date shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty four hours. (11) The details of e-way bill generated under sub-rule (1) shall be made available to the- (a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furni .....

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n seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details. (13) The e-way bill generated under this rule or under rule 138 of the Central Goods and Services Tax Rules of any State shall be valid in every State and Union territory. (14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated- (a) where the goods being transported are specified in Annexure; (b) where the goods are .....

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where the goods, other than de-oiled cake, being transported are specified in the Schedule appended to notification No. 2/2017- State tax (Rate) dated the 29th June, 2017 published in the Bihar Gazette, Extraordinary, vide number 545 as amended from time to time; (f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; and (g) where the goods being transpor .....

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s metals and metals clad with precious metal (Chapter 71) 5. Jewellery, goldsmiths and silversmiths wares and other articles (Chapter 71) 6. Currency 7. Used personal and household effects 8. Coral, unworked (0508) and worked coral (9601). ; (xii) with effect from 1st February, 2018, in rule 138A, in sub-rule (5), in English text, for the words Notwithstanding anything contained , the words Notwithstanding anything contained in shall besubstituted; (xiii) with effect from 1st February, 2018, in .....

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Net Integrated tax and cess (6+7+10- 11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 Statement- 3 [rule 89(2)(b) and 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) (Amount in Rs.) Sr.No. Invoice details Goods/Services (G/S) Shipping bill/ Bill of export EGM Details BRC/FIRC No. Date Value Port code No. Date Ref No. Date No. Date 1 2 3 4 5 6 7 8 9 10 11 12 ; (b) after Statement 3A, the following Statement shall be inserted, namely:- Statement-4 [r .....

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