Waiver of Late Fee Paid Under Section 47 in FORM GSTR-3B, FORM GSTR-4, FORM GSTR-6 - 41/2018 – State Tax - Sikkim SGST

GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 41/2018 State Tax Dated: 4th September, 2018 NOTIFICATION In exercise of the powers conferred by section 128 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government, on the recommendations of the Council, hereby waives the late fee paid under section 47 of the said Act, by the following classes of taxpayers:- (i) the registered persons whose return in FORM GSTR-3B of the Sikkim Goods and Services Tax Rules, 2017 for the month of October, 2017, was submitted but not filed on the common portal, after generation of the application reference number; (ii) the registered persons who have filed the return in FORM GSTR-4 of the Sikkim Goods and Services Tax Rules, 2017 for the period October to December, 2017 by the due date but late fee was erroneously levied on the common portal; (iii) the Input Service Distributors who have paid the late fee for filing or submission of the return in FORM GSTR-6 of the Sikkim Goods and Services Tax Rules, 2017 for any tax period between the 1st day of January, 2018 and the 23rd day of January, 2018. Dipa Basnet Secretary Commercial Taxes Division Finance, Revenue Expenditure Deptt. FILE NO.GOS/CTD/2009-2010/16-1C (9) VOL-II