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    <description>The State Government amends Notification No. 53/2017-State Tax to substitute the originally prescribed due date for submission of details in Form GST-ITC-04 with a later date, thereby postponing the filing deadline; the amendment is made under the Sikkim Goods and Services Tax Act, 2017 and the Sikkim Goods and Services Tax Rules, 2017.</description>
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      <description>The State Government amends Notification No. 53/2017-State Tax to substitute the originally prescribed due date for submission of details in Form GST-ITC-04 with a later date, thereby postponing the filing deadline; the amendment is made under the Sikkim Goods and Services Tax Act, 2017 and the Sikkim Goods and Services Tax Rules, 2017.</description>
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