Amendment in Notification No. 13/2020 – State Tax, dated the 21st March, 2020 - 05/2021-GST/SIKKIM - Sikkim SGST

GOVERNMENT OF SIKKIM COMMERCIAL TAXES DIVISION FINANCE DEPARTMENT GANGTOK No. 05/2021-GST/SIKKIM Date: 8 th March, 2021 NOTIFICATION In exercise of the powers conferred by sub-rule (4) of rule 48 of the Sikkim Goods and Services Tax Rules, 2017, the Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of Sikkim in the Finance Department, No. 13/2020 State Tax, dated the 21st March, 2020, namely:- In the said notification, in the first paragraph, with effect from the 1st day of April, 2021, for the words one hundred crore rupees , the words fifty crore rupees shall be substituted. [F. No. GOS/2009-2010/16-1C (9) VOL-II] Jigme Dorjee Bhutia Secretary Commercial Taxes Division Finance Department