Extension of filing deadline under Sikkim GST Act extends notified cutoff dates for specified table entries. The Commissioner, under the cited provisions of the Sikkim Goods and Services Tax Act, 2017, amends Notification No. 30/2017 State Tax by substituting later cutoff dates in the notification's table: replacing the column (4) entry for Sl. No. 2 with a later date and replacing the column (4) entry for Sl. No. 3 with a later date, thereby extending the previously notified time limits for those items.