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<h1>Sikkim GST Act: Taxpayers Must File GSTR-3B Returns Electronically for July 2018-March 2019 by 20th of Following Month.</h1> The Government of Sikkim's Finance, Revenue, and Expenditure Department issued a notification under the Sikkim Goods and Services Tax Act, 2017. It mandates that registered taxpayers submit their GSTR-3B returns electronically for the months from July 2018 to March 2019 by the 20th of the following month. Taxpayers must settle their tax liabilities, including any interest, penalties, or fees, by debiting their electronic cash or credit ledgers by the specified deadline. This directive is issued by the Commissioner based on the Council's recommendations.