Power to make rules

(1) The State Government may, by notification in the Official Gazette make rules for carrying out the purpose of this Act. (2) In particular and without the prejudice to the generality of the foregoing power, such rules may provide for, - (i) the manner of making deductions for determining the taxable turnover under clause (a.xxvi) of section 2; (ii) the term of office, filling of vacancy and other conditions of service of the Appellate Authority under sub-section (3) of section 4; (iii) the functions of the Appellate Authority under sub-section (4) of section 4; (iv) the conditions and restrictions for deducting sales from turnover of sales, under clause (c) of sub-section (1) of section 9; (v) restrictions and conditions and the manner of paying composite tax under Section 16, deduction of composite tax to be paid by the contractor and the time within which the tax to be remitted to the government under section 17; (vi) supply of information of execution of works of contract or letter of intent under sub-section (1) of section 18; (vii) the form or challan showing the amount of deduction of tax at source under sub-section (5) of section 19; (viii) the manner of claiming input tax credit and conditions and restrictions subject to which such claim be made under section 21; (ix) the manner of claiming input tax credit in case of sale specified under section 5 of the Central Act on zero-rated goods, extent and manner of claiming tax credit and manner of refunding the tax paid by foreign missions under section 22; (x) requisite particulars for credit and debit notes in the tax invoice under section 25; (xi) the form and manner of application for registration under sub-section (2), the manner of granting certificate of registration; form of certificate of registration under sub-section (3); Manner of granting fresh certificate of registration under sub-section (5) and restrictions and conditions subject to which amendments in the certificate of registration are to be made under sub-section (6) of section 26; (xii) the manner for application for voluntary registration under sub-section (1) and (4) of section 27; (xiii) the manner of furnishing security under sub-section (1) and the manner of refunding any amount of security or part thereof under sub-section (5) of section 28; (xiv) the form of notice for payment of penalty under sub-section (2) of section 29; (xv) the manner of serving notice and furnishing of quarterly return in the form and manner by the dealer under sub-section (1), the manner of notice, and furnishing of the quarterly statement by the registered dealer with details of transactions relating to sales and purchases and the form and manner of furnishing such statement under sub-section (2), the form and manner of furnishing yearly return by the registered dealer under sub-section (3), the form and manner of filling a quarterly abstract statement by the dealer under sub-section (4), the form and manner of submitting revised return or statement under sub-section (8) and the form and manner of submission of proof of payment under sub-section (9) of section 30; (xvi) the date and manner of payment of interest by the dealer under sub-section (3) of section 31; (xvii) the circumstances and conditions of exemption from payment of interest under section 33; (xviii) the time and manner of scrutiny of returns under sub-section (2) of section 37; (xix) the manner of auditing of returns and statements of the dealer under sub-section (2) & (3) of section 39; (xx) the manner of determination of amount of interest and the manner of issue of notice directing the payment of additional amount of interest under section 43; (xxi) the form and manner of service of notice on the certificate-debtor under sub-section (5), the form and manner of filing of objections by the certificate-debtor under sub-section (7) and the manner and period in which subsequent modification, enhancement or reduction of penalty or interest as a consequence of any assessment made, order passed on appeal, revision or review under sub-section (9) of section 45; (xxii) the form of notice requiring any person to deposit money due in the Government Treasury State Bank of Sikkim or any other bank under sub-section (1) of section 50; (xxiii) the manner in which the amount of tax is to be refunded to a dealer under section 53; (xxiv) the form and the manner of keeping registers and accounts by the dealer and the registered dealer under sub-section (1) of section 54; (xxv) form of audit report and particulars included therein under sub-section (1) of section 58; (xxvi) the manner and the period within which a declaration shall be furnished by the dealer the name or names of the managers under sub-section (1) of section 59; (xxvii) the maintenance of proper accounts of taxable goods transported by the transporter under sub-section (1) of section 60; (xxviii) the form containing such particular in respect of sale of goods under sub-section (1) of section 71; (xxix) rules of procedure of the Appellate Authority under sub-section (2) and conditions and restrictions for staying realisation of amount of tax under sub-section (4) of section 73; (xxx) rules relating to suo-motu revision under section 74 and relating to revision upon application under section 75, by the Commissioner; (xxxi) rules relating to revision of final appellate order under sub-section (1) of section 76 and relating to review of any assessment order by any officer under section 77, by the Appellate Authority; (xxxii) the manner and time within which the registered dealer shall send the information about change of business to the prescribed authority under section 88; (xxxiii) the manner and period within which additional information shall be sent to the prescribed authority under section 89; (xxxiv) fees payable upon memorandum of appeal or application for review or revision, etc under sub-section (1) of section 96; (xxxv) prescribing the authorities and assessing authorities to carry out the functions and exercising the powers under the Act; and (xxxvi) any other matter which may be, or is required to be prescribed. (3) In making any rules under this section, the State Government may direct that a breach thereof shall be punishable with fine not exceeding five hundred rupees and, when the offence is a continuing one, with a daily fine not exceeding twenty-five rupees during the continuance of such offence.