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of <h1>Sikkim Amends SGST Notification: New GSTR-3B Deadlines for Jammu & Kashmir and Ladakh Businesses Announced.</h1> The Government of Sikkim, through its Commercial Taxes Division, has issued an amendment to Notification No. 44/2019 regarding the Sikkim Goods and Services Tax (SGST). This amendment, effective from March 24, 2020, modifies the filing deadlines for GSTR-3B returns for businesses in the Union territories of Jammu and Kashmir and Ladakh. For Jammu and Kashmir, returns for November 2019 to February 2020 are due by March 24, 2020. For Ladakh, returns for November 2019 to December 2019 are also due by March 24, 2020, while returns for January to March 2020 are due by May 20, 2020.
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