Amendment in Notification No. 35/2020-State Tax, dated the 3rd April, 2020 - 91/2020- GST/SIKKIM - Sikkim SGST

GOVERNMENT OF SIKKIM COMMERCIAL TAXES DIVISION FINANCE DEPARTMENT GANGTOK No. 91/2020- GST/SIKKIM Date: 14th December, 2020 NOTIFICATION In exercise of the powers conferred by section 168A of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 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. 35/2020-State Tax, dated the 3rd April, 2020, namely:- In the said notification, in the first paragraph, in the proviso to clause (i), (i) for the words, figures and letters 29th day of November, 2020 , the words, figures and letters 30th day of March, 2021 shall be substituted. (ii) for the words, figures and letters 30th day of November, 2020 , the words, figures and letters 31st day of March, 2021 shall be substituted 2. This notification shall be deemed to have come into force with effect from 1st day of December, 2020. [F. No. GOS/2009-2010/16-1C (9) VOL-II] Jigme Dorjee Bhutia Secretary Commercial Taxes Division Finance Department