TMI BlogSeeks to notify class of persons under proviso to section 39(1)X X X X Extracts X X X X X X X X Extracts X X X X ..... o sub-section (1) of section 39 read with proviso to sub-section (7) of section 39 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby notifies the registered persons, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed option for future tax periods, unless they revise the same. (2) A registered person whose aggregate turnover crosses five crore rupees during a quarter in a financial year shall not be eligible for furnishing of return on quarterly basis from the first month of the succeeding quarter. (3) For the registered person falling in the class specified in column (2) of the Table below, who have f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e rupees, who have furnished FORM GSTR-1 on monthly basis in the current financial year Monthly return 3. Registered persons having aggregate turnover more than 1.5 crore rupees and up to 5 crore rupees in the preceding financial year Quarterly return (4) The registered persons referred to in column (2) of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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