Seeks to provide taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till 31st December, 2018

GST – States – 58/2018 – State Tax – Dated:- 26-10-2018 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 58/2018 – State Tax Dated: 26th October, 2018 NOTIFICATION In exercise of the powers conferred by section 148 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereafter in this notification referred to as the said Act ), read with section 45 of the said Act and rule 81 of the Sikkim Goods and Services Tax Rules, 2017 (hereina

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