Amendment in Notification No. 76/2018– State Tax, dated the 31st December, 2018

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..... on 128 of the Sikkim Goods and Services Tax Act, 2017 (9 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 the Finance Department, No. 76/2018 State Tax, dated the 31st December, 2018, namely: In the said notification, after the seventh proviso, the following proviso shall be insert .....

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..... 5 crores in the preceding financial year March, 2021 and April, 2021 Fifteen days from the due date of furnishing return 2. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39 March, 202 .....

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