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    <description>The notification amends an earlier notification to insert a proviso requiring details of outward supply in FORM GSTR-1 of the Sikkim Goods and Services Tax Rules, 2017 for the month of March, 2019 to be furnished electronically through the common portal by the specified deadline, under the authority of section 37(1) proviso and section 168 of the Sikkim GST Act, 2017.</description>
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