Seeks to bring into force Sections 118, 125, 129 & 130 of Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of SGST Act w.e.f. 30.06.2020 - 49/2020- GST/SIKKIM - Sikkim SGST

GOVERNMENT OF SIKKIM COMMERCIAL TAXES DIVISION FINANCE DEPARTMENT GANGTOK No.49/2020- GST/SIKKIM Date: 24 th June, 2020 NOTIFICATION In exercise of the powers conferred by sub-section (2) of section 1 of the Finance Act, 2020 (12 of 2020) (hereinafter referred to as the said Act), the State Government hereby appoints the 30 th day of June, 2020, as the date on which the provisions of sections 118, 125, 129 and 130 of the said Act, shall come into force. Jigme Dorjee Bhutia Secretary Commercial Taxes Division Finance Department