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    <title>Seeks to extend the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018</title>
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    <description>The Commissioner, exercising powers under the Sikkim Goods and Services Tax Act and applicable rules, has extended the time for furnishing FORM GSTR-7 by persons required to deduct tax at source, thereby altering the statutory filing timeline for such deductors and invoking the authority to extend prescribed return filing deadlines.</description>
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      <description>The Commissioner, exercising powers under the Sikkim Goods and Services Tax Act and applicable rules, has extended the time for furnishing FORM GSTR-7 by persons required to deduct tax at source, thereby altering the statutory filing timeline for such deductors and invoking the authority to extend prescribed return filing deadlines.</description>
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