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of <h1>Sikkim Requires Electronic GSTR-3B Filing for Jan-Mar 2018; Deadlines Set for Feb 20, Mar 20, Apr 20.</h1> The Government of Sikkim, through its Finance, Revenue, and Expenditure Department, mandates the electronic filing of returns in FORM GSTR-3B for the months of January, February, and March 2018. The deadlines for submission are February 20, March 20, and April 20, 2018, respectively. Registered persons must discharge their tax liabilities, including any interest, penalties, or fees, by debiting their electronic cash or credit ledger by these dates. This directive is issued under the authority of section 168 of the State Goods and Services Tax Act, 2017, and is based on recommendations from the Council.
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