Amendment in Notification Nos. 21/2017 – State Tax dated the 08th August, 2017 and notification number 56/2017 – State Tax dated the 15th November, 2017 - 45/2018 – State Tax - Sikkim SGST

GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 45/2018 State Tax Dated: 10th September, 2018 NOTIFICATIONS In exercise of the powers conferred by section 168 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) read with sub-rule (5) of rule 61 of the Sikkim Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following amendments (i) in notification number 21/2017 State Tax dated the 08th August, 2017 published in the Gazette of Sikkim; and (ii) in notification number 56/2017 State Tax dated the 15th November, 2017 published in the Gazette of Sikkim , namely: In the said notifications, in the first paragraph, the following proviso shall be inserted, namely: Provided that the return in FORM GSTR-3B of the said rules to be filed for the period from July, 2017 to November, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 State Tax dated the 06th August, 2018 published in the Gazette of Sikkim , shall be furnished electronically through the common portal on or before the 31st day of December, 2018. . Dipa Basnet Secretary Commercial Taxes Division Finance, Revenue Expenditure Deptt. FILE NO.GOS/CTD/2009-2010/16-1C (9) VOL-II