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of <h1>Sikkim Amends GST Notification: File FORM GST CMP-08 by July 7 and GSTR-4 by July 15 u/s 148.</h1> The Government of Sikkim, under the authority of section 148 of the Sikkim Goods and Services Tax Act, 2017, has issued amendments to Notification No. 21/2019-State Tax, dated April 23, 2019. The amendments require individuals to submit a statement of self-assessed tax payments in FORM GST CMP-08 for the quarter ending March 31, 2020, by July 7, 2020. Additionally, they must file the return in FORM GSTR-4 for the fiscal year ending March 31, 2020, by July 15, 2020. These changes are based on recommendations from the Council.
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