Extension For GSTR-1 For July-2017 To March-2019 Whose Turnover Upto 1.5 Crore
44/2018 – State Tax Dated:- 10-9-2018 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No. 44/2018 – State Tax
Dated: 10th September, 2018
NOTIFICATION
In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereafter in this notification referred to as the said Act), and in supercession of –
(i) Notification No. 18/2017 – State Tax dated 8th August, 2017 published in the Gazette of Sikkim, vide number .. dated the 8th Augus
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ial year, for the months from July, 2017 to September, 2018 till the 31st day of October, 2018 and for the months from October, 2018 to March, 2019 till the eleventh day of the succeeding month:
Provided that the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the months from July, 2017 to November, 2018 for the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 – State Tax dated 6th August, 2018 published in the Gazette of Sikkim, shall be extended till the 31st day of December, 2018.
2. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the said Act
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