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of <h1>Sikkim amends GST deadline from June 30, 2022, to July 28, 2022, u/s 128.</h1> The Government of Sikkim, through its Commercial Taxes Division, has issued Notification No. 12/2022-GST/SIKKIM to amend a previous notification, No. 73/2017-State Tax, dated December 29, 2017. This amendment, made under the authority of section 128 of the Sikkim Goods and Services Tax Act, 2017, changes the deadline specified in the sixth proviso of the original notification. The date '30th day of June, 2022' is replaced with '28th day of July, 2022.' This amendment follows recommendations from the relevant council.
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