GOVERNMENT OF SIKKIM COMMERCIAL TAX DIVISION FINANCE, REVENUE & EXPENDITURE DEPARTMENT GANGTOK – 737101, SIKKIM
Dated the 17/02/2020
It is reported from various validation centres of the four Districts that, whereas goods with consignment value above Rs 50,000/- is supported by invoices bearing IGST payments in the course of interstate transportation, many consignments with value below Rs. 50,000/- are not supported by invoices bearing IGST payment or valid invoices.
To curb such malpractices and safeguard revenue through IGST payment in interstate trade it is hence made mandatory that all individuals or registered firms carrying any consignment of goods valued below Rupees fifty thousand without valid e-waybill declaration, shall/is liable to submit a copy of purchase invoice/bill of supply at respective validation centre of the State. The purchase invoice/bill of supply in question shall cover all purchase whether for private or public/Government use or for the purposes of business in Sikkim.
All Concerned authorities of the respective validation centres are hereby directed to compile such copies of purchase invoice/ bill of supply and furnish the same within 4th day of subsequent month at Enforcement wing of the Commercial Taxes Division (Headquarters) Deorali, Gangtok.
The entire contents of this article are solely for information purpose and have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation by the Author. Compliance Calendar LLP and the Author of this Article do not constitute any sort of professional advice or a formal recommendation. The author has undertaken utmost care to disseminate the true and correct view and doesn’t accept liability for any errors or omissions. You are kindly requested to verify and confirm the updates from the genuine sources before acting on any of the information’s provided hereinabove. Compliance Calendar LLP shall not be responsible for any loss or damage in any circumstances whatsoever.