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of <h1>Sikkim Amends GST Rules: Submit FORM GSTR-3B for September 2018 Online by October 25, 2018, as per Section 168.</h1> The Government of Sikkim's Finance, Revenue, and Expenditure Department has issued an amendment to Notification No. 34/2018 - State Tax, dated 10th August 2018. Under the authority of section 168 of the Sikkim Goods and Services Tax Act, 2017, and sub-rule (5) of rule 61 of the Sikkim GST Rules, 2017, the Commissioner, following the Council's recommendations, has inserted a proviso requiring the electronic submission of FORM GSTR-3B for September 2018 through the common portal by 25th October 2018.
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