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<h1>Sikkim Govt Extends GST Filing Deadline from October 31 to December 31 u/s 44 and Rule 80.</h1> The Government of Sikkim's Commercial Taxes Division has issued a notification amending Notification No. 41/2020 - State Tax, dated 5th May 2020. Exercising powers under section 44 of the Sikkim Goods and Services Tax Act, 2017, and rule 80 of the Sikkim GST Rules, 2017, the Commissioner, upon the Council's recommendation, has extended the deadline in the original notification from '31st October, 2020' to '31st December, 2020.' This amendment is documented under reference number F. No. GOS/2009-2010/16-1C (9) VOL-II.