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    <title>Seeks to Amend Notification Np. 44/2019 – State Tax, dated the 9th October, 2019</title>
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    <description>Substitutes the sixth proviso to require that FORM GSTR-3B returns for registered persons whose principal place of business is in the Union territory of Jammu and Kashmir be furnished electronically through the common portal by the prescribed March deadline; and that for registered persons in the Union territory of Ladakh certain earlier returns be furnished by the same March deadline while later returns be furnished through the common portal by the prescribed May deadline. The amendment is made under section 168 of the Sikkim GST Act and is deemed effective from the specified March commencement date.</description>
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      <description>Substitutes the sixth proviso to require that FORM GSTR-3B returns for registered persons whose principal place of business is in the Union territory of Jammu and Kashmir be furnished electronically through the common portal by the prescribed March deadline; and that for registered persons in the Union territory of Ladakh certain earlier returns be furnished by the same March deadline while later returns be furnished through the common portal by the prescribed May deadline. The amendment is made under section 168 of the Sikkim GST Act and is deemed effective from the specified March commencement date.</description>
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