Amendment in Notification No. 12/2023-State Tax, dated the 24th May, 2023 - 15/2023-GST/SIKKIM - Sikkim SGST

GOVERNMENT OF SIKKIM COMMERCIAL TAXES DIVISION FINANCE DEPARTMENT GANGTOK No. 15/2023-GST/SIKKIM Date: 19 th June, 2023 NOTIFICATION In exercise of the powers conferred by sub-section (6) of section 39 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the Commissioner, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of Sikkim in the Finance Department, No. 12/2023-State Tax, dated the 24th May, 2023, namely:- (i) for the words, letter and figure-month of April, 2023 the words, letter and figure-months of April, 2023 and May, 2023 shall be substituted; (ii) for the words, letters and figure-thirty-first day of May, 2023, the words, letter and figure-thirtieth day of June, 2023 shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 31 st day of May, 2023. [F. No. GOS/2009-2010/16-1C (9) VOL.III] Manoj Rai Commissioner Commercial Taxes Division Finance Department