Amendment in Notification No. 76/2018– State Tax, dated the 31st December, 2018,

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....n 128 of the Sikkim Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Sikkim, Finance Department No. 76/2018- State Tax, dated the 31st December, 2018, namely :-....

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....n and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep February, 2020 If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020 March, 2020   If return in FORM GSTR-3B is furnished on or before the 3rd day of July, 2020 April, 2020   If return in FORM GSTR-3B is furnishe....

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....f Jammu and Kashmir, Ladakh, Chandigarh and Delhi   February, 2020   If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020 March, 2020   If return in FORM GSTR-3B is furnished on or before the 5th day of July, 2020 April, 2020   If return in FORM GSTR-3B is furnished on or before the 9th d....