Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2020 to March, 2021.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... MERCIAL TAXES DIVISION FINANCE DEPARTMENT GANGTOK No. 75/2020- GST/SIKKIM Date: 15th October, 2020 NOTIFICATION In exercise of the powers conferred by the second proviso to sub-section (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), the Commissioner, on the recommendations of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X