Amendment in Notification Nos. 35/2017 – State Tax dated the 15th September, 2017 and 16/2018 – State Tax dated the 23rd March, 2018 - 46/2018 – State Tax - Sikkim SGST
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Electronic filing requirement: taxpayers with recent GSTIN must submit specified GSTR 3B returns via the common portal by the notified deadline. The Commissioner, on Council recommendation, amends prior state tax notifications to provide that taxpayers who obtained GSTIN under the specified notification must furnish FORM GSTR 3B for the period July 2017 to November 2018 electronically through the common portal, and that such returns shall be furnished on or before the prescribed final date, thereby mandating electronic submission and a consolidated deadline for this class of taxpayers.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Electronic filing requirement: taxpayers with recent GSTIN must submit specified GSTR 3B returns via the common portal by the notified deadline.
The Commissioner, on Council recommendation, amends prior state tax notifications to provide that taxpayers who obtained GSTIN under the specified notification must furnish FORM GSTR 3B for the period July 2017 to November 2018 electronically through the common portal, and that such returns shall be furnished on or before the prescribed final date, thereby mandating electronic submission and a consolidated deadline for this class of taxpayers.
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