Amendments in the Notification of the Government of Sikkim in the Department of Finance, Revenue & Expenditure, No. 44/2018- State Tax, dated the 10th September, 2018. - 17/2019-State Tax - Sikkim SGST

GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 17/2019-State Tax Date: 10th April, 2019 NOTIFICATION In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Sikkim in the Department of Finance, Revenue Expenditure, No. 44/2018- State Tax, dated the 10th September, 2018, , namely: In the said notification, in the first paragraph, after the fourth proviso, the following proviso shall be inserted, namely: Provided also that the details of outward supply of goods or services or both in FORM GSTR-1 of the Sikkim Goods and Services Tax Rules, 2017 for the month of March, 2019 shall be furnished electronically through the common portal, on or before the 13th April, 2019. Manoj Rai Additional Secretary Commercial Taxes Division Finance, Revenue Expenditure Deptt.