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of <h1>Sikkim GST Notification Amended: Deadline Extended to June 30, 2023, for April and May 2023 Tax Periods.</h1> The Government of Sikkim has amended Notification No. 12/2023-State Tax, dated May 24, 2023, under the Sikkim Goods and Services Tax Act, 2017. The amendment, effective from May 31, 2023, changes the reference from 'month of April, 2023' to 'months of April, 2023 and May, 2023' and extends the deadline from 'thirty-first day of May, 2023' to 'thirtieth day of June, 2023.' This change is issued by the Commissioner of the Commercial Taxes Division, Finance Department, on the Council's recommendation.
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