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

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....ERNMENT OF SIKKIM COMMERCIAL TAXES DIVISION FINANCE DEPARTMENT GANGTOK No. 33/2020- GST/SIKKIM Date: 3rd April, 2020 Notification In exercise of the powers conferred by section 12....

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....viso, the following proviso shall 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,....