• NOTICE FOR GOVERNMENT SUPPLIERS AND WORKS CONTRACTORS


    All the dealers who have declared supply invoices and work bills in the online returns filed for the quarterly period prior to 1st July 2017 against which payments were due to be received from Government departments, are hereby notified to submit certificate of deduction of VAT and Environment Cess at source, immediately.


    Alternatively, if any dealer has not yet received payment against those pending supply invoices or work bills, he should produce certificate to that effect signed by the Drawing & Disbursing Officer of the concerned department in prescribed format.


    Consequent upon failure to comply with this notice, the amount of VAT and Environment Cess will be realized along with interest under Section 41 of the Sikkim Value Added Tax Act, 2005 and Section 11 of the Sikkim Ecology Fund & Environment Cess Act, 2005.