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    <title>Sikkim Goods and Services Tax (Thirteenth Amendment) Rules, 2020</title>
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    <description>The rules require registered persons to furnish outward supply details in FORM GSTR-1 or, for eligible quarterly filers, use the Invoice Furnishing Facility (IFF) for the first two months up to fifty lakh rupees per month; IFF data are excluded from quarterly GSTR-1. Supplier-submitted data feed Parts A-D of FORM GSTR-2A and generate a monthly auto-drafted FORM GSTR-2B with defined cut-off windows. GSTR-3B filing frequency and due dates are prescribed (monthly by 20th; quarterly by specified later dates), quarterly filers must deposit interim tax via FORM GST PMT-06 by the 25th, and an electronic opt-in mechanism for quarterly filing is set with a turnover-based mandatory monthly filing threshold.</description>
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