Stock declaration by the dealers registered under Sikkim Value added tax for GST migration. Commercial Taxes Division – Government of Sikkim has issued a important Notice regarding stock declaration by the dealers registered underSikkim Value added tax for GST migration. stock declaration. CAclubindia Online Learning offers a wide variety of online classes and video lectures for various professional courses such as CA, CS, CMA, CISA as well as various certification courses on GST, Transfer Pricing, International Taxation, Excel, Tally, FM, Ind AS and more. With GST, all the declaration forms will be abolished. As a result, there will be no need to furnish any forms for stock transfers. This will ease the process of stock transfers by eliminating the time and effort involved in such activities. Usually, stock transfers are movement of goods to another unit or branch.