(A) For Indian Nationals:
A trekking permit is required inside Barsey Rhododendron Sanctuary and can be obtained at the Hilley Forest checkpost. Two recent passport-size photos, One personal photo ID card with address proof in it (Aadhar/Driving Licence/Voter ID/Passport) along with photocopies of the same are to be submitted along with a self-declaration at Yuksom police outpost. Below is a handy guide for those having plans for additional holidays/destinations in Sikkim. Even Indians need a Protected Area Permit (PAP) for visiting North Sikkim or Nathu La.
http://www.sikkimtourism.gov.in/Webforms/General/faq.aspx
(B) For Foreign Nationals:
Any foreigner (some relaxation to Nepalese and Bhutanese citizens) will require an Inner Line Permit which is recently renamed as Restricted Area Permit (RAP) to enter the boundary of Sikkim.
http://www.sikkimtourism.gov.in/Webforms/General/Essential%20Information/Entry.aspx
1) Assistant Director– Tourism Department, Melli, Near Melli Police Check Post, South Sikkim, Mobile No: 9775453611, 03595-248536, PLS NOTE: ILP issuing time is from 8 am to 8 pm every day (Though we struggled to keep them stay after 6 pm!)- On the way to West Sikkim (Yuksom, Pelling, Hilley, Uttarey etc)
2) Assistant Director, Tourism Department, Sikkim Tourism Office, Rangpo, East Sikkim phone no: 03592-240818 – On the way to Gangtok and East/North Sikkim.
Foreign national tourists who wish to trek to Dzongri/Goecha La, Singalila/Phoktey Dara (Barsey Rhododendron Sanctuary), Round Singalila Dzongri (Uttarey to Dzongri) will require an additional permit called Protected Area Permit (PAP, often referred as Trekking Permit). This is issued to a minimum group of 2 persons or more from the following office on the strength of signed and valid ILP/RAP.
Adventure Cell of Tourism & Civil Aviation Department, Govt. of Sikkim, Gangtok
http://www.sikkimtourism.gov.in/Webforms/General/pdf/RAP.pdf