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of <h1>Sikkim Amends GST Notification: Empowers State Tax Officers u/ss 73-76 for Streamlined Tax Duties.</h1> The Government of Sikkim has issued an amendment to Notification No. 2/2017-State Tax, originally dated June 30, 2017. This amendment, dated December 31, 2018, empowers state tax officers and their subordinates to exercise authority under sections 73, 74, 75, and 76 of Chapter XV of the Sikkim Goods and Services Tax Act, 2017. These powers apply throughout the territorial jurisdiction of the corresponding state tax officers as specified in a designated table. The amendment aims to streamline the assignment and execution of tax-related responsibilities within the state.
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