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<h1>Sikkim Government Sets April 1, 2020, as Effective Date for Rule 46 Implementation under SGST Rules, 2017.</h1> The Government of Sikkim, through its Commercial Taxes Division, has issued a notification under the Sikkim Goods and Services Tax (Fourth Amendment) Rules, 2019. Acting on the recommendations of the Council, the notification appoints April 1, 2020, as the effective date for implementing the provisions of rule 46 of the SGST Rules, 2017. This decision follows the authority granted by rule 5 of the aforementioned amendment rules, initially published in the Gazette of Sikkim on June 28, 2019.