Rule 46 proviso amendment expands prior-year applicability and shifts the compliance deadline to December, thereby extending timelines. Amendment under the sixth proviso to rule 46 substitutes 'a financial year' with 'any preceding financial year from 2017-18 onwards' to broaden temporal applicability, and replaces the earlier October deadline in the second paragraph with a December deadline, thereby extending the compliance date; both changes are made on the Council's recommendation and notified under the Sikkim GST Rules, 2017.
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Provisions expressly mentioned in the judgment/order text.
Rule 46 proviso amendment expands prior-year applicability and shifts the compliance deadline to December, thereby extending timelines.
Amendment under the sixth proviso to rule 46 substitutes "a financial year" with "any preceding financial year from 2017-18 onwards" to broaden temporal applicability, and replaces the earlier October deadline in the second paragraph with a December deadline, thereby extending the compliance date; both changes are made on the Council's recommendation and notified under the Sikkim GST Rules, 2017.
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