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<h1>Sikkim Amends GST Notification: New Interest Rates for Late GSTR-3B Filings Based on Turnover Effective March 2020.</h1> The Government of Sikkim has amended Notification No. 13/2017 - State Tax, dated June 28, 2017, under the Sikkim Goods and Services Tax Act, 2017. The amendment specifies the interest rates applicable to taxpayers who fail to file their GSTR-3B returns by the due date but do so within specified dates. For taxpayers with a turnover above 5 crores, the interest is nil for the first 15 days and 9% thereafter. Taxpayers with turnovers between 1.5 to 5 crores, and up to 1.5 crores, have nil interest if returns are filed by specified dates in June and July 2020. The amendment is effective from March 20, 2020.