In exercise of powers conferred by Section 151 of the Sikkim Goods & Services Tax Act, 2017 this is notified that all the hoteliers, i.e. persons defined under sub-section (84) of Section 2 of the Act being involved in supply of accommodation service such as hotels, lodges, resorts, inns, holiday homes, homestays, guesthouses, service apartments and all similar category of business enterprises under any nomenclature, within the State of Sikkim, are hereby required to provide statistics in the prescribed format, to Commercial Taxes Division of Finance Department, Government of Sikkim.
The statistics are to be provided by the hoteliers registered under the Sikkim Goods & Services Tax Act, 2017 as well as by the hoteliers not registered under the Act, whether or not the amount of aggregate annual turnover of the business crosses threshold limit of Rupees twenty lakh. Further, the statistics shall have to be provided for each property separately, whether or not the property is operated under management contract or franchise agreement or lease agreement by party/group who is/are operating more than one property in the State of Sikkim.
The prescribed format for providing the statistics is available at the link with the caption “Statistics under Section 151” under the Dealer Services link in the official portal of Commercial Taxes Division (www.sikkimtax.gov.in). The data can be uploaded online or PDF file of the format can be printed for providing the data manually. The hardcopy may be submitted along with all requisite enclosures in the office of this division at Deorali (Gangtok), Rangpo, Jorethang and Gyalshing.
Last date for completing the process of providing the statistics, either online or manually, is Thursday the thirtieth day of June 2022. Penalty of Rupees one hundred for each day shall be imposed from Friday the first day of July 2022 against the hoteliers who failed to comply with this notification under Section 124 of the Sikkim Goods & Services Tax Act, 2017.