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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Sikkim Extends FORM GSTR-7 Filing Deadline for Oct-Dec 2018 to Jan 31, 2019, u/ss 39(6) & 168.</h1> The Government of Sikkim's Finance, Revenue, and Expenditure Department has issued a notification extending the deadline for registered persons to file FORM GSTR-7, which is required for deducting tax at source under the Sikkim Goods and Services Tax Act, 2017. The extension applies to the filing for the months of October to December 2018, with the new deadline set for January 31, 2019. This extension is granted under the authority of section 39(6) and section 168 of the said Act, in conjunction with rule 66 of the Sikkim GST Rules, 2017.
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