Seeks to amend Notification No. 41/2019-State Tax, dated the 31st August, 2019

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..... kim Goods and Services Tax Act, 2017 (9 of 2017), the State 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 No. 41/2019-State Tax, dated the 31st August, 2019, published in the Gazette of Sikkim. In the said notification, in the opening paragraph- (a) in clause (ii), for the fi .....

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..... n the State of Jammu and Kashmir, required to deduct tax at source under the provisions of section 51 of the said Act, who have furnished electronically through the common portal, return in FORM GSTR-7 of the said rules under sub-section (3) of section 39 of the said Act read with rule 66 of the said rules, for the month of July, 2019, on or before the 10th October, 2019, for failure to furnish th .....

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..... h October, 2019, for failure to furnish the said FORM GSTR-3B by the due date; (ix) the registered persons whose principal place of business is in the State of Jammu and Kashmir, who have furnished, electronically through the common portal, return in FORM GSTR-3B of the said rules, for the month of August, 2019, on or before the 20th October, 2019, for failure to furnish the said FORM GSTR-3B by .....

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