Amendment in Notification No. 76/2018– State Tax, dated the 31st December, 2018

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..... Tax Act, 2017 (9 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Sikkim in the Finance Department, No. 76/2018- State Tax, dated the 31st December, 2018, namely:- In the said notification, after the seventh proviso, the following proviso shall be inserted, namely: - "Provided also that the amo .....

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..... o are liable to furnish the return as specified under sub-section (1) of section 39 March, 2021 and April, 2021 Thirty days from the due date of furnishing return 3. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to subsection (1) of section 39 January-March, 2021 Thirty days from .....

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