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<h1>Sikkim Extends Deadline to File GST Appeals u/ss 73 & 74 Until January 31, 2024; Conditions Apply.</h1> The Government of Sikkim has issued a notification allowing taxable persons who missed the deadline to file an appeal under sections 73 or 74 of the Sikkim Goods and Services Tax Act, 2017, by March 31, 2023, to do so by January 31, 2024. This applies to those whose appeals were rejected solely for late filing. Appeals must be submitted using FORM GST APL-01, and appellants must pay the admitted tax amount and 12.5% of the disputed tax, capped at 25 crore rupees, with at least 20% paid via the Electronic Cash Ledger. No refunds will be granted until the appeal is resolved. Appeals not involving tax demands are inadmissible.