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of <h1>Sikkim GST Act Waives Late Fees Over Rs. 250 for FORM GSTR-10 Filed Between Sep 22 and Dec 31, 2020.</h1> The Government of Sikkim, under the Sikkim Goods and Services Tax Act, 2017, has announced a waiver of late fees exceeding two hundred and fifty rupees for registered individuals who did not submit FORM GSTR-10 by the deadline. This waiver applies if the returns are filed between September 22, 2020, and December 31, 2020. This decision follows recommendations from the Council and is intended to alleviate the financial burden on taxpayers who missed the initial filing deadline.
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