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Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than 1.5 crores
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....se of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the State Goods and Services Tax Act, 2017 (9 of 2017) (hereafter in this notification referred to as the Act) and in supersession of notification No. 30/2017 - State Tax dated the 11th September, 2017, published in the Gazette of Sikkim, except as respects things done or omitted to be done b....