TMI BlogSikkim Goods and Services Tax (Eighth Amendment) Rules, 2021X X X X Extracts X X X X X X X X Extracts X X X X ..... les, 2021. (2) Save as otherwise provided in these rules, 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), - (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 propr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aar number has not been assigned to the person required to undergo authentication of the Aadhaar number, such person shall furnish the following identification documents, namely: (a) her/his Aadhaar Enrolment ID slip; and (b) (i) Bank passbook with photograph; or (ii) Voter identity card issued by the Election Commission of India; or (iii) Passport; or (iv) Driving license issued by the Licensing Authority under the Motor Vehicles 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 notifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, claiming refund under section 77 of the Act of any tax paid by him, in respect of a transaction considered by him to be an intra-State supply, which is subsequently held to be an inter-State supply, may, before the expiry of a period of two years from the date of payment of the tax on the inter-State supply, file an application electronically in FORM GST RFD-01 through the common portal, either 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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