Amendment in Notification No. 4/2018– State Tax, dated the 23rd January, 2018

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.... COMMERCIAL TAXES DIVISION FINANCE DEPARTMENT GANGTOK No. 33/2020- GST/SIKKIM Date: 3rd April, 2020 Notification In exercise of the powers conferred by section 128 of the Sikkim Goods and Servi....

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.... be inserted, namely: - "Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the months of March, 2020, April, 2020 and May, 2020, and for the qu....