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of <h1>Sikkim Amends Notification for July 2018 GSTR-3B Filing Deadline to 24th August 2018 u/s 168.</h1> The Government of Sikkim has issued an amendment to Notification No. 34/2018-State Tax, dated 10th August 2018, under the Sikkim Goods and Services Tax Act, 2017. This amendment, issued by the Finance, Revenue, and Expenditure Department, mandates that the return in FORM GSTR-3B for July 2018 must be submitted electronically via the common portal by 24th August 2018. This change is made under the authority granted by section 168 of the Sikkim GST Act, 2017, and is based on the recommendations of the GST Council.
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