9911796707
TMI BlogAmendment in Notification No. 76/2018– State Tax, dated the 31st December, 2018,X X X X Extracts X X X X X X X X Extracts X X X X ..... by section 128 of the Sikkim Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Sikkim, Finance Department No. 76/2018 State Tax, dated the 31st December, 2018, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncipal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep February, 2020 If return in FORM GSTR-3B is furnished on or before the 30th d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... If return in FORM GSTR-3B is furnished on or before the 29th day of September, 2020 (ii) after the third proviso, the following provisos shall be inserted, namely: Provided also that the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived which is in excess of an amount of two hundred and fifty rupees for the registere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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