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

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..... b-section (1) of section 50 of the Sikkim Goods and Services Tax Act, 2017 (12 of 2017) read with section 148 of the said Act, the State Government, on the recommendations of the Council, hereby makes the following further amendment in notification of the Government of Sikkim in the Finance Department, No.13/2017 State Tax, dated the 28th June, 2017, namely: In the said notification, in the .....

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..... 1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year Nil for first 15 days from the due date, and 9 per cent thereafter till 24th day of June, 2020 February, 2020, March 2020, April, 2020 2. Taxpayers having an aggregate turnover of .....

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..... April, 2020 Nil till the 12th day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 May, 2020 Nil till the 23rd day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 June, 2020 Nil till the 27th day .....

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..... 020, and 9 per cent thereafter till the 30th day of September, 2020 March, 2020 Nil till the 9th day of July, 2020, and 9 per cent thereafter till the 30th day of September, 2020 April, 2020 Nil till the 15th day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 .....

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