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Benefit of this department notification No. 02/2019-State Tax (Rate), dated the 7th March, 2019 class of registered persons who shall follow the special procedure as mentioned below for furnishing of return and payment of tax.

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....ERCIAL TAXES DIVISION GANGTOK No. 21/2019-State Tax Date: 23.04.2019 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 paying tax under the provisions of sect....

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Benefit of this department notification No. 02/2019-State Tax (Rate), dated the 7th March, 2019 class of registered persons who shall follow the special procedure as mentioned below for furnishing of return and payment of tax.