Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs. 1.5 crores

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Full Text of the Document

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.... NOTIFICATION In exercise of the powers conferred by section 148 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial ....