Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards
64/2017 Dated:- 15-11-2017 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE
DEPARTMENT COMMERCIAL TAXES DIVISION
GANGTOK
No. 64/2017 -State Tax
Date:15th November, 2017
NOTIFICATION
In exercise of the powers conferred by section 128 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereafter in t
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