Amendment in Notification No. 73/2017– State Tax, dated the 29th December, 2017

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....>GOVERNMENT OF SIKKIM COMMERCIAL TAXES DIVISION FINANCE DEPARTMENT GANGTOK No. 93/2020- GST/SIKKIM Date: 22nd December, 2020 NOTIFICATION In exercise of the powers conferred by se....

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.... 2017, namely:- In the said notification, after the third proviso, the following proviso shall be inserted, namely: - "Provided also that the late fee payable for delay in furnishing of FO....