Seeks to amend Notification No. 13/2017 – State Tax, dated the 28th June, 2017

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....ikkim 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 State Government, on the recommendations of the Council, hereby makes the following amendment in notification of the Government of Sikkim in the Finance Department No.13/2017 - State Tax, dated the 28th June, 2017 (i) vide number G.S.R. 661(E....

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.... (1) (2) (3) (4) (5) 1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year Nil for first 15 days from the due date, and 9 per cent thereafter February, 2020, March 2020, April, 2020 If return in FORM GSTR-3B is furnished on or before the 24th day of June, 2020 2 Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up....