Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases.

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....1-12-2018 Sikkim SGST<br>GST - States<br>Sikkim SGST<br>Sikkim SGST<br>GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 75/2018 - State Tax ....

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....2018, namely:- In the said notification, after the proviso, the following proviso shall be inserted, namely:- "Provided further that the amount of late fee payable under section 47 of the said Act s....