Amendment in Notification No. 73/2017- State Tax, dated the 29th December, 2017 - 02/2023-GST/SIKKIM - Sikkim SGST

GOVERNMENT OF SIKKIM COMMERCIAL TAXES DIVISION FINANCE DEPARTMENT GANGTOK No. 02/2023-GST/SIKKIM Date: 31 st March, 2023 NOTIFICATION In exercise of the powers conferred by section 128 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereinafter referred to as the said Act), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Sikkim, the Finance Department, No. 73/2017- State Tax, dated the 29 th December, 2017, namely :- In the said notification, after the sixth proviso, the following proviso shall be inserted, namely: Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived where the total amount of state tax payable in the said return is nil, for the registered persons who fail to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March 2019 or for the Financial years from 2019-20 to 2021-22 by the due date but furnish the said return between the period from the 1 st day of April, 2023 to the 30th day of June, 2023. [F. No. GOS/2009-2010/16-1C (9) VOL.III] Manoj Rai Commissioner Commercial Taxes Division Finance Department