Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018.

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....ST<br>GST - States<br>Sikkim SGST<br>Sikkim SGST<br>GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 77/2018 - State Tax Dated: 31st December....

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.... the said notification, after the first proviso, the following proviso shall be inserted, namely:- "Provided further the amount of late fee payable under section 47 of the said Act shall stand waived....