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        Case ID :
        GST - States

        Amendment in Notification No. 21/2019-State Tax, dated the 23rd April, 2019 - 11/2022-GST/SIKKIM - Sikkim SGST

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        Form GST CMP-08 filing requirement: statement of self-assessed tax payment must be furnished, with a short submission extension. The notification inserts a proviso requiring affected persons to furnish a statement containing details of payment of self-assessed tax in FORM GST CMP-08 of the Sikkim Goods and Services Tax Rules, 2017 for the quarter ending 30th June, 2022, with a deadline to submit that statement until the 31st day of July, 2022.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Form GST CMP-08 filing requirement: statement of self-assessed tax payment must be furnished, with a short submission extension.

                                The notification inserts a proviso requiring affected persons to furnish a statement containing details of payment of self-assessed tax in FORM GST CMP-08 of the Sikkim Goods and Services Tax Rules, 2017 for the quarter ending 30th June, 2022, with a deadline to submit that statement until the 31st day of July, 2022.


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