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There is no restriction for Indian citizens to enter Sikkim but after the outbreak of covid, simple form has to be filled and the department issues a travel card which is mandatory to obtain permits for restricted areas.
https://www.sikkimtourism.gov.in/Public/PublicMandates/TravellingMandates
Travelcard will be sent via email.
March- April is considered the best season to visit North Sikkim to see flowers and snow.
October to December for a clear view of valleys and mountains.
We receive the first winter snowfall from November last week.
Bagdogra Airport (IXB) - 128 km
Pakyong airport- 30 km
New Jalpaiguri Railway station - 128 km
A. Valid passport and visa (Carry four photocopies each with 8 passport size photographs)
b. ILP (Inner line permit) will be issued at Rangpo (Sikkim/West Bengal border), Sikkim Tourism office at Delhi, Kolkata and Siliguri.
c. The permissible duration of the stay for foreign tourists is 30 days initially.
D. The State Government is authorized to extend the same by a further period of 30 days. The extension of the permit can be obtained from FRO at Gangtok and the office of the Superintendent of Police of the North, West and South Districts.
For those interested in going trekking in the interior region of the state, the Tourism and Civil Aviation issues Protected Area Permit (PAP) at Gangtok which is available for the certain specified areas for groups consisting of two or more foreigners subject to the condition that the trekking programme is arranged through a registered travel agency.
For adults:
Photocopy of ID proof (Passport / Voter ID / Driving Licence) along with Two passport size photographs of all travellers is required.
For children:
Photocopy of Birth certificate / School ID along with two passport size photographs

Each set of documents is required for both North Sikkim and Nathula pass.
Nathula pass (Indo-China border)
NathuLa Pass (14,400 ft) Indo-China Border. Pass depends upon permit availability on the additional cost of Rs. 3,000/- per vehicle including permit fee. The permit is issued on the same day of travel. Monday and Tuesday pass will be closed. Foreigners are not allowed to visit Nathula pass.
MONTH average high average low 
March to May  25°C 11°C
June to August  28°C 15°C
September to November  18°C 10°C
December to February 11°C 3°C

Note: Above data is based on personal assessment.