Extension of GST reporting period expands covered months and postpones filing deadline under Sikkim SGST. Amendment broadens the temporal scope of Notification No. 44/2018 State Tax by substituting the originally specified covered months with an extended period and by postponing the corresponding filing deadline; the Commissioner, on the Council's recommendation and exercising powers under the relevant provisions of the Sikkim Goods and Services Tax Act, 2017, effects textual substitution in the first proviso of the earlier notification to alter the compliance window and extend the final date for the related filing obligation.
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Extension of GST reporting period expands covered months and postpones filing deadline under Sikkim SGST.
Amendment broadens the temporal scope of Notification No. 44/2018 State Tax by substituting the originally specified covered months with an extended period and by postponing the corresponding filing deadline; the Commissioner, on the Council's recommendation and exercising powers under the relevant provisions of the Sikkim Goods and Services Tax Act, 2017, effects textual substitution in the first proviso of the earlier notification to alter the compliance window and extend the final date for the related filing obligation.
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