Supercession Notification No. 53/2017-State Tax, dated the 28th October, 2017 - 40/2018 – State Tax - Sikkim SGST

GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 40/2018 State Tax Date : 4th September, 2018 NOTIFICATION In pursuance of section 168 of the Sikkim Goods and Services Tax Act, 2017 (9 of2017) and sub-rule (3) of rule 45 of the Sikkim Goods and Services Tax Rules, 2017, and in supercession of the notification of the Government of Sikkim in the , Department of Finance, Revenue Expenditure No. 53/2017-State Tax, dated the 28th October, 2017, except as respects things done or omitted to be done before such supersession, the Commissioner, hereby extends the time limit for making the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another, during the period from July, 2017 to June, 2018 till the 30 th day of September, 2018. Dipa Basnet Secretary Commercial Taxes Division Finance, Revenue Expenditure Deptt. FILE NO.GOS/CTD/2009-2010/16-1C (9) VOL-II