Amendment in Notification No. 21/2019- State Tax, dated the 23rd April, 2019 - 10/2021-GST/SIKKIM - Sikkim SGST

GOVERNMENT OF SIKKIM COMMERCIAL TAXES DIVISION FINANCE DEPARTMENT GANGTOK No.10/2021-GST/SIKKIM Date: 1st May, 2021 NOTIFICATION In exercise of the powers conferred by section 148 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Sikkim in the Finance Department, No. 21/2019- State Tax, dated the 23rd April, 2019, namely: In the said notification, in the third paragraph, after the first proviso, the following proviso shall be inserted, namely: Provided further that the said persons shall furnish the return in FORM GSTR-4 of the Sikkim Goods and Services Tax Rules, 2017, for the financial year ending 31st March, 2021, upto the 31st day of May, 2021. . 2. This notification shall be deemed to have come into force with effect from the 30 th day of April, 2021. [F. No. GOS/2009-2010/16-1C (9) VOL-II] Jigme Dorjee Bhutia Secretary Commercial Taxes Division Finance Department