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    <title>Seeks to extend the due date of filing FORM GSTR-3B for the month of September, 2022.</title>
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    <description>The Commissioner, exercising powers under sub section (6) of section 39 of the Sikkim Goods and Services Tax Act, 2017 and on Council recommendation, extends the due date for furnishing Form GSTR-3B for registered persons required to file under section 39(1) read with clause (i) of sub rule (1) of rule 61 of the Sikkim GST Rules, 2017, setting the extended due date as the 21st day of October, 2022.</description>
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