GST – States – 58/2017 – Dated:- 15-11-2017 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 58/2017 – State Tax Date: 15th November, 2017 NOTIFICATION In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the State Goods and Services Tax Act, 2017 (9 of 2017) (hereafter in this notification referred to as the Act) and in supersession of notification No. 30/2017 – State Tax dated the 11th September, 2017, published in the Gazette of Sikkim, except as respects things done or omitted to be done before such supersession, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the d
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