Seeks to amend Notification No. 21/2019- State Tax, dated the 23rd April, 2019 - 34/2020- GST/SIKKIM - Sikkim SGST

GOVERNMENT OF SIKKIM COMMERCIAL TAXES DIVISION FINANCE DEPARTMENT GANGTOK No. 34/2020- GST/SIKKIM Date: 3rd April, 2020 Notification In exercise of the powers conferred by section 148 of the Sikkim Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Sikkim in Finance Department, No. 21/2019- State Tax, dated the 23rd April, 2019, (i) vide number G.S.R. 322(E), dated the 23rd April, 2019, namely: In the said notification,- (i) in the second paragraph, the following proviso shall be inserted, namely: Provided that the said persons shall furnish a statement, containing the details of payment of self-assessed tax in FORM GST CMP-08 of the Sikkim Goods and Services Tax Rules, 2017, for the quarter ending 31st March, 2020, till the 7th day of July, 2020. ; (ii) in the third paragraph, the following proviso shall be inserted, namely: Provided that the said persons shall furnish the return in FORM GSTR-4 of the Sikkim Goods and Services Tax Rules, 2017, for the financial year ending 31st March, 2020, till the 15th day of July, 2020. . Jigme Dorjee Bhutia Secretary Commercial Taxes Division Finance Department