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of <h1>Sikkim extends FORM GSTR-6 filing deadline for Input Service Distributors to May 31, 2018, under GST Act sections 39 & 168.</h1> The Government of Sikkim, through the Commercial Taxes Division, has extended the deadline for Input Service Distributors to file their returns in FORM GSTR-6. This extension applies to the period from July 2017 to April 2018. The new deadline is set for May 31, 2018. This action is taken under the authority granted by the Sikkim Goods and Services Tax Act, 2017, specifically referencing sub-section (6) of section 39 and section 168, and supersedes a previous notification dated January 23, 2018, except for actions completed prior to this change.
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