Seeks to extend the due date for FORM GSTR-1

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..... ction (1) of section 37 read with section 168 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of the notification of the Government of Sikkim, Finance Department No. 74/2020- State Tax, dated the 15th October, 2020, published in the Gazette of Sikkim, Extraordinary, vide number G.S.R. 634 (E), dated the 15 .....

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..... for the class of registered persons required to furnish return for every quarter under proviso to sub-section (1) of section 39 of the said Act, shall be extended till the thirteenth day of the month succeeding such tax period. 2. This notification shall come into force with effect from the 1st day of January, 2021. [F. No. GOS/2009-2010/16-1C (9) VOL-II] Jigme Dorjee Bhutia Secre .....

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