Amendment in Notification No. 76/2018– State Tax, dated the 31st December, 2018 - 57/2020- GST/SIKKIM - Sikkim SGST

Late fee waiver for delayed GST returns allows conditional relief if returns are filed by the specified cut-off and tax is nil.

Amendment waives late fees under the Sikkim Goods and Services Tax Act for specified classes of registered persons who furnish designated GST returns by 30th September, 2020: amounts in excess of two hundred and fifty rupees are waived and fees are fully waived where the declared state tax payable in the return is nil. A parallel proviso applies to taxpayers above the aggregate turnover criterion who delayed filing FORM GSTR-3B for the identified months, subject to the same waiver conditions. The notification is deemed effective from 25th June, 2020.