https://www.taxtmi.com/notifications?id=138421 Amendment waives late fees under the Sikkim Goods and Services Tax Act for specified classes of registered persons who furnish designated GST returns by 30th September, 2020: amounts in excess of two hundred and fifty rupees are waived and fees are fully waived where the declared state tax payable in the return is nil. A parallel proviso applies to taxpayers above the aggregate turnover criterion who delayed filing FORM GSTR-3B for the identified months, subject to the same waiver conditions. The notification is deemed effective from 25th June, 2020. en-us Tue, 30 Jun 2020 00:00:00 +0530 Thu, 02 Jun 2022 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=138421 Amendment waives late fees under the Sikkim Goods and Services Tax Act for specified classes of registered persons who furnish designated GST returns by 30th September, 2020: amounts in excess of two hundred and fifty rupees are waived and fees are fully waived where the declared state tax payable in the return is nil. A parallel proviso applies to taxpayers above the aggregate turnover criterion who delayed filing FORM GSTR-3B for the identified months, subject to the same waiver conditions. The notification is deemed effective from 25th June, 2020. Notifications GST - States Tue, 30 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=138421