Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018

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....xercise of the powers conferred by section 168 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereafter in this notification referred to as the Act)read with sub-rule (5) of rule 61 of the Sikkim Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the T....