Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards

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....ST<br>GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 64/2017 -State Tax Date:15th November, 2017 NOTIFICATION In exercise of the powers ....

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....f the said Act, which is in excess of an amount of twenty five rupees for every day during which such failure continues: Provided that where the total amount of central tax payable in the said return....