Amendment in Notification No. 13/2017 – State Tax, dated the 28th June, 2017

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.... (1) of section 50 of the Sikkim Goods and Services Tax Act, 2017 (12 of 2017) read with section 148 of the said Act, the State Government, on the recommendations of the Council, hereby makes the following further amendment in notification of the Government of Sikkim in the Finance Department, No.13/2017 - State Tax, dated the 28th June, 2017, namely:- In the said notification, in the first par....

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....for first 15 days from the due date, and 9 per cent thereafter till 24th day of June, 2020   February, 2020, March 2020, April, 2020 2. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Tel....

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.... the 27th day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 July, 2020   3. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagala....