Seeks to amend Notification No. 29/2020 – State Tax, dated the 23rd March, 2020

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....vices Tax Act, 2017 (12 of 2017), read with sub-rule (5) of rule 61 of the Sikkim Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules), the Commissioner, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Sikkim in the Finance Department, No. 29/2020 - State Tax, dated the 23rd March, 20....

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...., the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep, the return in FORM GSTR-3B of the said rules for the month of May, 2020 shall be furnished electronically through the common portal, on or before the 12th day of July, 2020: Provided also that, for taxpayers having an aggregate turnover of up to rupees five crore rupees in....