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

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....KKIM COMMERCIAL TAXES DIVISION FINANCE DEPARTMENT GANGTOK No. 93/2020- GST/SIKKIM Date: 22nd December, 2020 NOTIFICATION In exercise of the powers conferred by section 128 of the Sikkim Goods ....

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....otification, after the third proviso, the following proviso shall be inserted, namely: - "Provided also that the late fee payable for delay in furnishing of FORM GSTR-4 for the Financial Year 2019-2....