Amendment in Notification No. . 83/2020 — State Tax, dated the 10th November, 2020

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....IKKIM COMMERCIAL TAXES DIVISION FINANCE DEPARTMENT GANGTOK No. 11/2023-GST/SIKKIM Date: 24th May, 2023 NOTIFICATION In exercise of the powers conferred by the proviso to sub-section (1) of sect....

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....roviso shall be inserted, namely:- Provided also that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the tax period April, 2023, for the registered....