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<h1>Sikkim Amends GST Notification: Deadline Extended from August 31, 2020, to October 31, 2020, per Council's Advice.</h1> The Government of Sikkim has amended Notification No. 21/2019-State Tax, dated April 23, 2019, under the Sikkim Goods and Services Tax Act, 2017. This amendment, made on the recommendation of the Council, changes the date in the third paragraph, first proviso, from '31st day of August, 2020' to '31st day of October, 2020.' This adjustment is issued by the Commercial Taxes Division of the Finance Department in Sikkim.