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

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....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), and in supercession of - (i) Notification No. 57/2017 - State Tax dated 15th November, 2017 published in the Gazette of Sikkim; (ii) Notification No. 17/2018 - State Tax dated 28th March, 2018 published in the Gazette of Sikkim ; and (ii....

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....e time period as specified in the corresponding entry in column (3) of the said Table, namely:- Table Sl. No. Quarter for which details in FORM GSTR-1 are furnished Time period for furnishing details in FORM GSTR-1 (1) (2) (3) 1 July - September, 2017 31st October, 2018 2 October - December, 2017 31st October, 2018 3 January - March, 2018 31st October, 2018 4 April - June, 2018 ....