Amendment in Notification No. 13/2017 – State Tax, dated the 28th June, 2017

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..... tion (1) of section 50 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) read with section 148 of the said Act, the Government, on the recommendations of the Council, hereby makes the following further amendments in notification of the Government of Sikkim in the Finance Department of Revenue, No. 13/2017 State Tax, dated the 28th June, 2017, namely: (i) In the said notification, in .....

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..... ent thereafter March, 2021, April, 2021 6. 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 proviso to sub-section (1) of section 39 Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent th .....

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