Due date extension for Form GST-ITC-04: filing deadline postponed under Sikkim GST notification to a later date. The State Government amends Notification No. 53/2017-State Tax to substitute the originally prescribed due date for submission of details in Form GST-ITC-04 with a later date, thereby postponing the filing deadline; the amendment is made under the Sikkim Goods and Services Tax Act, 2017 and the Sikkim Goods and Services Tax Rules, 2017.