To give effect to the provisions of rule 46 of the SGST Rules, 2017 - 71/2019- GST/SIKKIM - Sikkim SGST

GOVERNMENT OF SIKKIM COMMERCIAL TAXES DIVISION FINANCE DEPARTMENT GANGTOK No.71/2019- GST/SIKKIM Date: 13th December, 2019 NOTIFICATION In exercise of the powers conferred by rule 5 of the Sikkim Goods and Services Tax (Fourth Amendment) Rules, 2019, made vide notification No. 31/2019 State Tax, dated the 28 th June, 2019, published in the Gazette of Sikkim, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 457(E), dated the 28th June,2019, the Government, on the recommendations of the Council, hereby appoints the 1st day of April, 2020, as the date from which the provisions of the said rule, shall come into force. Jigme Dorjee Bhutia Secretary Commercial Taxes Division Finance Department