Seeks to amend Notification No. 13/2020 – State Tax, dated the 21st March, 2020 - 70/2020- GST/SIKKIM - Sikkim SGST

GOVERNMENT OF SIKKIM COMMERCIAL TAXES DIVISION FINANCE DEPARTMENT GANGTOK No. 70/2020- GST/SIKKIM Date: 30th September, 2020 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 amendments in the notification of the Government of Sikkim, Finance Department, No. 13/2020 State Tax, dated the 21st March, 2020, namely:- In the said notification, in the first paragraph, - (i) for the words a financial year , the words and figures any preceding financial year from 2017-18 onwards shall be substituted; (ii) after the words goods or services or both to a registered person , the words or for exports shall be inserted. [F. No. GOS/2009-2010/16-1C (9) VOL-II] Jigme Dorjee Bhutia Secretary Commercial Taxes Division Finance Department