Amendment in Notification No. 83/2020 – State Tax, dated the 10th November, 2020

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..... IM COMMERCIAL TAXES DIVISION FINANCE DEPARTMENT GANGTOK No.12/2021-GST/SIKKIM Date: 1st May, 2021 NOTIFICATION In exercise of the powers conferred by the second proviso to sub-section (1) of s .....

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..... be inserted, namely:- "Provided further that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the registered persons required to furnish return unde .....

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