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of <h1>Sikkim exempts taxpayers with turnovers up to Rs. 2 crore from filing annual returns for FY 2020-21 under GST Act.</h1> The Government of Sikkim, through its Commercial Taxes Division, has issued a notification exempting taxpayers with an aggregate annual turnover of up to two crore rupees from the requirement to file an annual return for the financial year 2020-21. This exemption is made under the Sikkim Goods and Services Tax Act, 2017, and is based on recommendations from the Council. The notification, identified as No. 31/2021-GST/SIKKIM, will be effective starting from August 1, 2021.
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