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    <title>Extend the due date for furnishing FORM GSTR-3B for the month of December, 2024 and the quarter of October to December, 2024</title>
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    <description>Extension of the time limit for furnishing FORM GSTR-3B electronically through the common portal under the Sikkim Goods and Services Tax Act, 2017. The Commissioner, on the recommendations of the Council, extended the due date for the return for the month of December 2024 to 22 January 2025 for registered persons covered by section 39(1). For the quarterly return for October to December 2024, the due date was extended according to the principal place of business of the registered person.</description>
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      <description>Extension of the time limit for furnishing FORM GSTR-3B electronically through the common portal under the Sikkim Goods and Services Tax Act, 2017. The Commissioner, on the recommendations of the Council, extended the due date for the return for the month of December 2024 to 22 January 2025 for registered persons covered by section 39(1). For the quarterly return for October to December 2024, the due date was extended according to the principal place of business of the registered person.</description>
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