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of <h1>Sikkim GST Rules Amended: FORM GSTR-9 Reporting Period Extended to October 2022, Impacting Serial Nos. 10-13.</h1> The Sikkim Goods and Services Tax (Third Amendment) Rules, 2022, enacted by the State Government under section 164 of the Sikkim GST Act, 2017, amends the Sikkim GST Rules, 2017. Effective from its publication date, the amendment modifies FORM GSTR-9 instructions. Specifically, it updates the reporting period from 'April, 2022 to September, 2022' to 'April, 2022 to October, 2022 filed up to 30th November, 2022' in various sections of the form. This change affects serial numbers 10, 11, 12, and 13 in the table under the Instructions heading.
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