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    <title>Extension of date for filing the return in FORM GSTR-6</title>
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    <description>The Commissioner extends the time limit for furnishing returns by an Input Service Distributor in FORM GSTR-6 for the months specified, superseding an earlier State Tax notification insofar as it relates to the filing deadline, and thereby adjusts the statutory compliance window under the Sikkim GST rules.</description>
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      <description>The Commissioner extends the time limit for furnishing returns by an Input Service Distributor in FORM GSTR-6 for the months specified, superseding an earlier State Tax notification insofar as it relates to the filing deadline, and thereby adjusts the statutory compliance window under the Sikkim GST rules.</description>
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