Extension of limitation under Section 168A of Sikkim Goods and Services Tax Act, 2017

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....d Services Tax Act, 2017 (9 of 2017) (hereinafter referred to as the said Act) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union territory Goods and Services Tax Act, 2017 (14 of 2017) and in partial modification of the notifications of the Government of Sikkim, Finance (Department, No. 35/2020-State Tax, dated the 3rd April, 2020 and....