Seeks to rescinds the Notification No. 76/2020-State Tax, dated the 15th October, 2020 - prescribed return in FORM GSTR-3B - 86/2020- GST/SIKKIM - Sikkim SGST

GOVERNMENT OF SIKKIM COMMERCIAL TAXES DIVISION FINANCE DEPARTMENT GANGTOK No. 86/2020- GST/SIKKIM Date: 10th November, 2020 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 State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations on the Council, hereby rescinds the notification of the Government of Sikkim, Finance Department No. 76/2020-State Tax, dated the 15th October, 2020, published in the Gazette of Sikkim, Extraordinary, vide number G.S.R. 636 (E), dated the 15th October, 2020, except as respects things done or omitted to be done before such rescission. [F. No. GOS/2009-2010/16-1C (9) VOL-II] Jigme Dorjee Bhutia Secretary Commercial Taxes Division Finance Department