https://www.taxtmi.com/notifications?id=145600 Late fee payable for delayed furnishing of the annual return and reconciliation statement under the Sikkim Goods and Services Tax Act, 2017 is waived to the extent it exceeds the late fee payable up to the date of furnishing of FORM GSTR-9, for specified financial years. The concession applies to registered persons who were required to furnish FORM GSTR-9C along with FORM GSTR-9 but failed to do so, and who subsequently furnish FORM GSTR-9C on or before 31 March 2025. No refund is admissible for late fee already paid. en-us Thu, 23 Jan 2025 00:00:00 +0530 Thu, 07 May 2026 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145600 Late fee payable for delayed furnishing of the annual return and reconciliation statement under the Sikkim Goods and Services Tax Act, 2017 is waived to the extent it exceeds the late fee payable up to the date of furnishing of FORM GSTR-9, for specified financial years. The concession applies to registered persons who were required to furnish FORM GSTR-9C along with FORM GSTR-9 but failed to do so, and who subsequently furnish FORM GSTR-9C on or before 31 March 2025. No refund is admissible for late fee already paid. Notifications GST - States Thu, 23 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145600