Amendment in Notification No. 4/2018– State Tax, dated the 23rd January, 2018 - 33/2020- GST/SIKKIM - Sikkim SGST

GOVERNMENT OF SIKKIM COMMERCIAL TAXES DIVISION FINANCE DEPARTMENT GANGTOK No. 33/2020- GST/SIKKIM Date: 3rd April, 2020 Notification In exercise of the powers conferred by section 128 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 amendment in the notification of the Government of Sikkim in Finance Department, No. 4/2018 State Tax, dated the 23rd January, 2018, vide number G.S.R. 53(E), dated the 23rd January, 2018, namely: In the said notification, after the third proviso, the following proviso shall be inserted, namely: Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the months of March, 2020, April, 2020 and May, 2020, and for the quarter ending 31st March, 2020, for the registered persons who fail to furnish the details of outward supplies for the said periods in FORM GSTR-1 by the due date, but furnishes the said details in FORM GSTR-1 , on or before the 30th day of June, 2020. . Jigme Dorjee Bhutia Secretary Commercial Taxes Division Finance Department