Amendment in Notification No. 13/2017 – State Tax, dated the 28th June, 2017

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..... ds and Services Tax Act, 2017 (9 of 2017) read with section 148 of the said Act, the Government, on the recommendations of the Council, hereby makes the following further amendments in notification of the Government of Sikkim in the Finance Department of Revenue, No. 13/2017 - State Tax, dated the 28th June, 2017, namely:- (i) In the said notification, in the first paragraph, in the first proviso .....

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..... ion (1) of section 39 Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter March, 2021, April, 2021 7. Taxpayers who are liable to furnish the return as specified under sub-section (2) of section 39 Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter Quarter ending March, 2021.". 2. This .....

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