Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases. - 75/2018 – State Tax - Sikkim SGST

GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 75/2018 State Tax Dated: 31st December, 2018 NOTIFICATION In exercise of the powers conferred by section 128 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the Sikkim Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Sikkim in the Department of Finance,Revenue Expenditure, No. 4/2018 State Tax, dated the 23rd January, 2018, namely: In the said notification, after the proviso, the following proviso shall be inserted, namely: Provided further that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to September, 2018 by the due date but furnishes the said details in FORM GSTR-1 between the period from 22nd December, 2018 to 31st March, 2019. . Dipa Basnet Secretary Commercial Taxes Division Finance, Revenue Expenditure Deptt. FILE NO.GOS/CTD/2009-2010/16-1C (9) VOL-II