Seeks to extend the due date for FORM GSTR-1 - 83/2020- GST/SIKKIM - Sikkim SGST

GOVERNMENT OF SIKKIM COMMERCIAL TAXES DIVISION FINANCE DEPARTMENT GANGTOK No. 83/2020- GST/SIKKIM Date: 10th November, 2020 NOTIFICATION In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of the notification of the Government of Sikkim, Finance Department No. 74/2020- State Tax, dated the 15th October, 2020, published in the Gazette of Sikkim, Extraordinary, vide number G.S.R. 634 (E), dated the 15th October, 2020, and notification of the Government of Sikkim in the Finance Department No. 75/2020- State Tax, dated the 15th October, 2020, published in the Gazette of Sikkim, Extraordinary, vide number G.S.R. 635 (E), dated the 15th October, 2020,except as respects things done or omitted to be done before such supersession, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Sikkim Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), for each of the tax periods, till the eleventh day of the month succeeding such tax period: Provided that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the class of registered persons required to furnish return for every quarter under proviso to sub-section (1) of section 39 of the said Act, shall be extended till the thirteenth day of the month succeeding such tax period. 2. This notification shall come into force with effect from the 1st day of January, 2021. [F. No. GOS/2009-2010/16-1C (9) VOL-II] Jigme Dorjee Bhutia Secretary Commercial Taxes Division Finance Department