GST – States – 36/2017-State Tax – Dated:- 3-10-2017 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No.36/2017-State Tax Date: 03/10/2017 NOTIFICATION In exercise of the powers conferred by section 164 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government hereby makes the following rules further to amend the Sikkim Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Sikkim Goods and Services Tax (Ninth Amendment) Rules, 2017. 2. In the Sikkim Goods and Services Tax Rules, 2017, – (i) in rule 24, in sub-rule (4), for the figures, letters and word, 30th September , the figures, letters and word 31st October shall be substituted; (ii) i
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