Sikkim Government Rescinds Notification No. 76/2020 on FORM GSTR-3B u/s 168 for Public Interest.

The Government of Sikkim, through its Commercial Taxes Division of the Finance Department, has rescinded Notification No. 76/2020-State Tax dated 15th October 2020, which prescribed the return in FORM GSTR-3B. This action is taken under the authority of section 168 of the Sikkim Goods and Services Tax Act, 2017, and sub-rule (5) of rule 61 of the Sikkim GST Rules, 2017. The rescission is based on the recommendations of the Council and is deemed necessary in the public interest. The rescission does not affect actions taken or omitted before this notification.

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