Seeks to notify special procedure for making payment of 35% as tax liability in first two month

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..... he powers conferred by section 148 read with sub-section (7) of section 39 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), (hereinafter referred to as the said Act), the State Government, on the recommendations of the Council, hereby notifies the registered persons, notified under proviso to sub-section (1) of section 39 of the said Act, who have opted to furnish a return for every qua .....

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..... quarter, where the balance in the electronic cash ledger or electronic credit ledger is adequate for the tax liability for the said month or where there is nil tax liability ; (b) for the second month of the quarter, where the balance in the electronic cash ledger or electronic credit ledger is adequate for the cumulative tax liability for the first and the second month of the quarter or where .....

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