Seeks to notify the provisions of section 100 of the Finance (No. 2) Act, 2019 to amend section 50 of the SGST Act, 2017 w.e.f. 01.09.2020 - 63/2020- GST/SIKKIM - Sikkim SGST

GOVERNMENT OF SIKKIM COMMERCIAL TAXES DIVISION FINANCE DEPARTMENT GANGTOK No. 63/2020- GST/SIKKIM Date: 25th August, 2020 NOTIFICATION In exercise of the powers conferred by sub-section (2) of section 1 of the Finance (No. 2) Act, 2019 (23 of 2019), the State Government hereby appoints the 1st day of September, 2020, as the date on which the provisions of section 100 of the Finance (No. 2) Act, 2019 (23 of 2019), shall come into force. Jigme Dorjee Bhutia Secretary Commercial Taxes Division Finance Department