TMI BlogSikkim Goods and Services Tax (Third Amendment) Rules, 2019.X X X X Extracts X X X X X X X X Extracts X X X X ..... 9. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Sikkim Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 23, in sub-rule (1),after the first proviso, the following provisos shall be inserted, namely:- Provided further that all returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration: Provided also that where the registration has been cancelled with retrospective effect, the regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eginning with the words return under and ending with the words other amount , the following shall be substituted, namely:- statement under sub-rule (1) shall discharge his liability towards tax or interest ; d) in sub-rule (4),- (i) after the words and figures opted to pay tax under section 10 the words, letters, figures and brackets or by availing the benefit of notification of the Government of Sikkim, Department of Finance, Revenue Expenditure No. 02/2019-State Tax (Rate), dated the 7th March, 2019, shall be inserted; (ii) in the Explanation,- (A) after the words not be eligible to avail , the word of shall be omitted; (B) after the words opting for the composition schem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... till the 18th day of the month succeeding the quarter in which the date of cessation takes place and furnish a return in FORM GSTR - 4 for the said period till the thirtieth day of April following the end of the financial year during which such cessation happens. . 4. In the said rules, after FORM GST CMP-07 , the following form shall be inserted, namely:- Form GST CMP - 08 [See rule 62] Statement for payment of self-assessed tax Financial Year Quarter 1. GSTIN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Inward supplies attracting reverse charge including import of services 3. Tax payable (1+2) 4. Interest payable, if any 5. Tax and interest paid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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