Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS

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..... br>GOVERNMENT OF SIKKIM COMMERCIAL TAXES DIVISION FINANCE DEPARTMENT GANGTOK No.44/2020- GST/SIKKIM Date: 8th June, 2020 NOTIFICATION In exercise of the powers conferred by section 164 of the .....

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