Benefit of this department notification No. 02/2019-State Tax (Rate), dated the 7th March, 2019 class of registered persons who shall follow the special procedure as mentioned below for furnishing of return and payment of tax.

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..... PENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 21/2019-State Tax Date: 23.04.2019 NOTIFICATION In exercise of the powers conferred by section 148 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the C .....

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..... urnish a return for every financial year or, as the case may be, part thereof in FORM GSTR-4 of the Sikkim Goods and Services Tax Rules, 2017, on or before the 30th day of April following the end of such financial year. 4. The registered persons paying tax by availing the benefit of the said notification, in respect of the period for which he has availed the said benefit, shall be deeme .....

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