The Sikkim Goods and Services Tax Act, 2017

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Tax2017218 sections

The Sikkim Goods and Services Tax Act, 2017 establishes the legal framework for levying and collecting intra-state tax on the supply of goods and services within the State of Sikkim. It applies to businesses, traders, service providers, e-commerce operators, and consumers participating in commercial transactions inside the state. The law lays down rules for tax registration, determination of tax liabilities, input tax credit mechanisms, invoicing, filing of returns, audits, and enforcement procedures. By consolidating state-level indirect taxation into a unified framework alongside central regulations, it ensures transparent tax administration, prevents double taxation, and contributes to state revenue generation.

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1. Short title, extent and commencement
2. Definitions
3. Officers under this Act.
4. Appointment of officers.
5. Amendment of section 10
6. Authorisation of officers of central tax as proper officer in certain circumstances.
7. Scope of supply.
8. Amendment of section 16
9. Amendment of section 17
10. Composition levy.
11. Power to grant exemption from tax.
12. Time of supply of goods.
13. Time of supply of services.
14. Change in rate of tax in respect of supply of goods or services.
15. Value of taxable supply.
16. Eligibility and conditions for taking input tax credit.
17. Amendment of section 39
21. Manner of recovery of credit distributed in excess
23. Persons not liable for registration
24. Compulsory registration in certain cases
25. Procedure for registration
26. Deemed registration
27. Special provisions relating to casual taxable person and non-resident taxable person
28. Amendment of registration
30. Revocation of cancellation of registration.
31. Tax invoice.
32. Prohibition of unauthorised collection of tax
33. Amount of tax to be indicated in tax invoice and other documents.
34. Credit and debit notes.
35. Accounts and other records.
36. Period of retention of accounts.
37. Furnishing details of outward supplies.
38. Furnishing details of inward supplies.
39. Furnishing of returns.
40. First Return.
41. Claim of input tax credit and provisional acceptance thereof.
42. Matching, reversal and reclaim of input tax credit.
43. Matching, reversal and reclaim of reduction in output tax liability.
43A. Procedure for furnishing return and availing input tax credit
44. Annual return.
45. Final return.
46. Notice to return defaulters.
47. Levy of late fee.
48. Goods and services tax practitioners.
49. Payment of tax, interest, penalty and other amounts.
50. Interest on delayed payment of tax.
51. Tax deduction at source.
52. Collection of tax at source.
53. Transfer of input tax credit.
54. Refund of tax.
55. Refund in certain cases.
56. Interest on delayed refunds.
57. Consumer Welfare Fund.
58. Utilisation of Fund.
59. Self-assessment.
60. Provisional assessment.
63. Assessment of unregistered persons.
64. Summary assessment in certain special cases.
65. Audit by tax authorities.
66. Special audit.
67. Power of inspection, search and seizure.
68. Inspection of goods in movement.
69. Power to arrest.
70. Power to summon persons to give evidence and produce documents.
71. Access to business premises.
72. Officers to assist proper officers.
73. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful mis-statement or suppression of facts.
74. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts.
75. General provisions relating to determination of tax.
76. Tax collected but not paid to Government.
77. Tax wrongfully collected and paid to Central Government or State Government.
78. Initiation of recovery proceedings.
79. Recovery of tax.
80. Payment of tax and other amount in instalments.
81. Transfer of property to be void in certain cases.
82. Tax to be first charge on property.
83. Provisional attachment to protect revenue in certain cases.
84. Continuation and validation of certain recovery proceedings.
85. Liability in case of transfer of business.
86. Liability of agent and principal.
87. Liability in case of amalgamation or merger of companies.
88. Liability in case of company in liquidation.
89. Liability of directors of private company.
90. Liability of partners of firm to pay tax.
91. Liability of guardian, trustee, etc.
92. Liability of Court of Wards, etc.
93. Special provisions regarding liability to pay tax, interest or penalty in certain cases.
94. Liability in other cases.
95. Definitions
96. Constitution of Authority for Advance Ruling.
97. Application for advance ruling.
98. Procedure on receipt of application.
99. Constitution of Appellate Authority for Advance Ruling.
100. Appeal to the Appellate Authority.
101. Orders of Appellate Authority.
102. Rectification of advance ruling.
103. Applicability of advance ruling.
104. Advance ruling to be void in certain circumstances.
105. Powers of Authority and Appellate Authority.
106. Procedure of Authority and Appellate Authority.
107. Amendment of section 107
108. Powers of Revisional Authority.
109. Appellate Tribunal and Benches thereof.
110. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.
111. Procedure before Appellate Tribunal.
112. Amendment of section 112
113. Orders of Appellate Tribunal
114. Financial and administrative powers of State President
115. Interest on refund of amount paid for admission of appeal
116. Appearance by authorised representative
117. Appeal to High Court
118. Appeal to Supreme Court
119. Sums due to be paid notwithstanding appeal etc.
120. Appeal not to be filed in certain cases
121. Non-appealable decisions and orders
122. Penalty for certain offences
123. Penalty for failure to furnish information return
124. Fine for failure to furnish statistics
125. General penalty
126. General disciplines related to penalty
127. Power to impose penalty in certain cases
128. Power to waive penalty or fee or both
129. Detention, seizure and release of goods and conveyances in transit
130. Confiscation of goods or conveyances and levy of penalty
131. Confiscation or penalty not to interfere with other punishments
132. Punishment for certain offences
133. Liability of officers and certain other persons
134. Cognizance of offences
135. Presumption of culpable mental state
136. Relevancy of statements under certain circumstances
137. Offences by Companies
138. Compounding of offence
139. Migration of existing taxpayers
140. Transitional arrangements for input tax credit
141. Transitional provisions relating to job work
142. Miscellaneous transitional provisions
143. Amendment of section 143
144. Presumption as to documents in certain cases.
146. Common Portal.
147. Deemed Exports.
148. Special procedure for certain processes.
153. Taking assistance from an expert.
154. Power to take samples.
155. Burden of Proof.
156. Persons deemed to be public servants.
159. Publication of information in respect of persons in certain cases.
160. Assessment proceedings etc. not to be invalid on certain grounds.
161. Rectification of errors apparent on the face of record
162. Bar on jurisdiction of civil courts.
163. Levy of fee.
164. Power of Government to make rules.
165. Power to make regulations.
166. Laying of rules, regulations and notifications.
167. Delegation of powers.
168. Power to issue instructions or directions.
169. Service of notice in certain circumstances.
170. Rounding off of tax etc.
171. Anti-profiteering Measure.
172. Removal of difficulties.
173. Amendment of certain Acts.
174. Repeal and saving.
unnumbered-1. Section unnumbered-1
16(2). Input tax credit
16(3). Input tax credit
16(4). Input tax credit
17(1). Apportionment of credit and blocked credits
17(2). Apportionment of credit and blocked credits
17(3). Apportionment of credit and blocked credits
17(4). Apportionment of credit and blocked credits
17(5). Apportionment of credit and blocked credits
17(5) Explanation. Apportionment of credit and blocked credits
17(5)(e)-(i). Apportionment of credit and blocked credits
17(6). Apportionment of credit and blocked credits
18(1). Availability of credit in special circumstances
18(2). Availability of credit in special circumstances
18(3). Availability of credit in special circumstances
18(4). Availability of credit in special circumstances
18(5). Availability of credit in special circumstances
18(6). Availability of credit in special circumstances
19(1). Taking input tax credit in respect of inputs and capital goods sent for job work
19(2). Taking input tax credit in respect of inputs and capital goods sent for job work
19(3). Taking input tax credit in respect of inputs and capital goods sent for job work
19(4). Taking input tax credit in respect of inputs and capital goods sent for job work
19(5). Taking input tax credit in respect of inputs and capital goods sent for job work
19(6). Taking input tax credit in respect of inputs and capital goods sent for job work
19(7). Taking input tax credit in respect of inputs and capital goods sent for job work
20(1). Manner of distribution of credit by Input Service Distributor
20(2). Manner of distribution of credit by Input Service Distributor
22(1). Persons liable for registration
22(2)-(4). Persons liable for registration
29(1)-(4). Cancellation of registration
29(5). Cancellation of registration
43(10). Section 43(10)
43(2). Section 43(2)
43(3). Section 43(3)
43(4). Section 43(4)
43(5). Section 43(5)
43(6). Section 43(6)
43(7). Section 43(7)
43(8). Section 43(8)
43(9). Section 43(9)
49A / 49B. Utilisation of input tax credit / Order of utilization
73(11). Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts
112(10). Appeals to Appellate Tribunal
112(7). Appeals to Appellate Tribunal
112(8). Appeals to Appellate Tribunal
112(9). Appeals to Appellate Tribunal
143. (1). Job work procedure.
145. (1). Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.
149. (1). Goods and services tax compliance rating.
150. (1). Obligation to furnish information return.
151. (1). Power to collect statistics.
152. (1). Bar on disclosure of information.
157. (1). Protection of action taken under this Act.
158. (1). Disclosure of information by a public servant.
Schedule I. Amendment of Schedule I
Schedule II. Amendment of Schedule II
Schedule III. Amendment of Schedule III

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