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<h1>Sikkim Government Extends GSTR-4 Filing Deadline to December 24, 2017, u/s 39(6) and Section 168.</h1> The Government of Sikkim, through its Finance, Revenue, and Expenditure Department, has issued an amendment to extend the deadline for filing FORM GSTR-4 under the Sikkim Goods and Services Tax Act, 2017. The original deadline of November 15, 2017, has been extended to December 24, 2017. This change is authorized under sub-section (6) of section 39 and section 168 of the Act. The amendment modifies a previous notification dated October 13, 2017.