Seeks to amend Notification No. 13/2017 – State Tax, dated the 28th June, 2017 - 31/2020- GST/SIKKIM - Sikkim SGST

GOVERNMENT OF SIKKIM COMMERCIAL TAXES DIVISION FINANCE DEPARTMENT GANGTOK No. 31/2020- GST/SIKKIM Date: 3rd April, 2020 Notification In exercise of the powers conferred by sub-section (1) of section 50 of the Sikkim Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the State Government, on the recommendations of the Council, hereby makes the following amendment in notification of the Government of Sikkim in the Finance Department No.13/2017 State Tax, dated the 28 th June, 2017 (i) vide number G.S.R. 661(E), dated the 28th June, 2017, namely: In the said notification, in the first paragraph, the following provisos shall be inserted, namely: Provided that, the rate of interest per annum shall be as specified in column (3) of the Table given below, for the class of registered persons, mentioned in the corresponding entry in column (2) of the said Table, who are required to furnish the returns in FORM GSTR-3B , but fail to furnish the said return along with payment of tax for the months mentioned in the corresponding entry in column (4) of the said Table by the due date, but furnish the said return according to the condition mentioned in the corresponding entry in column (5) of the said Table, namely:-- Table Sl. No. Class of registered persons Rate of interest Tax period Condition (1) (2) (3) (4) (5) 1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year Nil for first 15 days from the due date, and 9 per cent thereafter February, 2020, March 2020, April, 2020 If return in FORM GSTR-3B is furnished on or before the 24 th day of June, 2020 2 Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees five crores in the preceding financial year Nil February, 2020, March, 2020 If return in FORM GSTR-3B is furnished on or before the 29 th day of June, 2020 April, 2020 If return in FORM GSTR-3B is furnished on or before the 30 th day of June, 2020 3. Taxpayers having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year Nil February, 2020 If return in FORM GSTR-3B is furnished on or before the 30 th day of June, 2020 March, 2020 If return in FORM GSTR-3B is furnished on or before the 3 rd day of July, 2020 April, 2020 If return in FORM GSTR-3B is furnished on or before the 6 th day of July, 2020. . 2. This notification shall be deemed to have come into force with effect from the 20th day of March, 2020. Jigme Dorjee Bhutia Secretary Commercial Taxes Division Finance Department