Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers - 68/2018 – State Tax - Sikkim SGST

GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 68/2018 State Tax Dated: 31st December, 2018 NOTIFICATION 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, the Commissioner, on the recommendations of the Council, hereby makes the following further amendments - (i) in notification No. 21/2017 State Tax, dated the 08th August, 2017, and (ii) in notification No. 56/2017 State Tax, dated the 15th November, 2017, namely: In the said notifications, in the first paragraph, in the proviso, for the words, figures and letters July, 2017 to November, 2018 and 31st day of December, 2018 , the words, figures and letters July, 2017 to February, 2019 and 31st day of March, 2019 shall be respectively substituted. Dipa Basnet Secretary Commercial Taxes Division Finance, Revenue Expenditure Deptt. FILE NO.GOS/CTD/2009-2010/16-1C (9) VOL-II