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        Case ID :
        GST - States

        Supersession Notification No. 19/2018-State Tax, dated the 28th March, 2018 - 25/2018 – State Tax - Sikkim SGST

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        Extension of return filing deadline for Input Service Distributors: GSTR-6 for specified months now due by July 31 deadline. The Commissioner, invoking powers under the Sikkim GST framework and superseding the earlier notification, extends the time limit for an Input Service Distributor to furnish FORM GSTR-6 for the period July 2017 to June 2018 until the stipulated July 2018 deadline; the supersession does not affect prior actions or omissions.
                          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.

                                Extension of return filing deadline for Input Service Distributors: GSTR-6 for specified months now due by July 31 deadline.

                                The Commissioner, invoking powers under the Sikkim GST framework and superseding the earlier notification, extends the time limit for an Input Service Distributor to furnish FORM GSTR-6 for the period July 2017 to June 2018 until the stipulated July 2018 deadline; the supersession does not affect prior actions or omissions.


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