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<h1>Sikkim to Implement Section 100 of Finance Act 2019, Amending SGST Act 2017, Effective September 1, 2020.</h1> The Government of Sikkim, through its Commercial Taxes Division, has issued a notification under the powers granted by the Finance (No. 2) Act, 2019. This notification, dated August 25, 2020, sets September 1, 2020, as the effective date for implementing the provisions of section 100 of the Finance (No. 2) Act, 2019. This amendment specifically targets section 50 of the Sikkim Goods and Services Tax (SGST) Act, 2017.