Amendment to SGST notification expands covered financial years to include the following year, extending the notification's applicability. Amendment under section 148 of the Sikkim Goods and Services Tax Act, 2017 substitutes in Notification No. 47/2019 - State Tax the opening paragraph reference to 'financial years 2017-18 and 2018-19' with 'financial years 2017-18, 2018-19 and 2019-20', thereby extending the period of applicability of the earlier notification to include the additional financial year.
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Provisions expressly mentioned in the judgment/order text.
Amendment to SGST notification expands covered financial years to include the following year, extending the notification's applicability.
Amendment under section 148 of the Sikkim Goods and Services Tax Act, 2017 substitutes in Notification No. 47/2019 - State Tax the opening paragraph reference to "financial years 2017-18 and 2018-19" with "financial years 2017-18, 2018-19 and 2019-20", thereby extending the period of applicability of the earlier notification to include the additional financial year.
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