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of <h1>Sikkim GST Amendment 2019: File Returns Within 30 Days, New Form GST CMP-08, Revised Rule 62 for Quarterly Statements.</h1> The Sikkim Goods and Services Tax (Third Amendment) Rules, 2019, effective from April 23, 2019, introduce changes to the Sikkim GST Rules, 2017. Key amendments include the requirement for taxpayers to file all returns within 30 days following the revocation of registration cancellation. Rule 62 is revised to mandate quarterly statements and annual returns for those paying tax under section 10 or availing specific government notifications. A new form, GST CMP-08, is introduced for self-assessed tax payments. Additionally, taxpayers opting for benefits under Notification No. 02/2019 must indicate this in their registration form.
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