The Manipur Goods and Services Tax (Second Amendment) Bill, 2025 |The LexSphere Library

SECTION Section 1

Untitled Section

•5

•AS INTRODUCED IN LOK SABHA

•Bill No. 140 of 2025

•THE MANIPUR GOODS AND SERVICES TAX

•(SECOND AMENDMENT) BILL, 2025

•A

•BILL

•further to amend the Manipur Goods and Services Tax Act, 2017.

•BE it enacted by Parliament in the Seventy-sixth Year of the Republic of India

•as follows:—

SECTION Section 10

Untitled Section

4.In section 13 of the principal Act,—

(a)sub-section (4) shall be omitted;

(b)in sub -section ( 5), for the words, brackets and figures

•“, sub -section ( 3) or sub-section ( 4),” the words, brackets and figure

•“or sub-section (3)” shall be substituted.

SECTION Section 11

Untitled Section

5.In section 17 of the principal Act, in sub-section (5), in clause (d),—

(a)for the words “plant or machinery”, the words “plant and machinery”

•shall be substituted and shall be deemed to have been substituted with effect

•from the 1st day of July, 2017;

(b)the Explanation shall be numbered as Explanation 1 thereof, and

•after Explanation 1 as so numbered, the following Explanation shall be

•inserted, namely:—

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•Manipur Act 3

•of 2017.

•13 of 2017.

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•13 of 2017.

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•‘Explanation 2.—For the purposes of clause ( d), it is hereby

•clarified that notwithstanding anything to the contrary contained in any

•judgment, decree or order of any court, tribunal, or other authority, any

•reference to “plant or machinery” shall be construed and shall always be

•deemed to have been construed as a reference to “plant and machinery”;’.

SECTION Section 12

Untitled Section

6.In section 20 of the principal Act, with effect from the 1st day of

•April, 2025,—

(a)in sub-section (1), after the word and figure “section 9”, the words,

•brackets and figures “of this Act or under sub-section (3) or sub-section (4) of

SECTION Section 13

Untitled Section

•section 5 of the Integrated Goods and Services Tax Act, 2017 ” shall be

•inserted and shall be deemed to have been inserted;

(b)in sub-section (2), after the word and figure “section 9”, the words,

•brackets and figures “of this Act or under sub-section (3) or sub-section (4) of

SECTION Section 14

Untitled Section

•section 5 of the Integrated Goods and Services Tax Act, 2017, ” shall be

•inserted and shall be deemed to have been inserted.

SECTION Section 15

Untitled Section

7.In section 34 of the principal Act, in sub -section (2), for the proviso, the

•following proviso shall be substituted, namely:—

•“Provided that no reduction in output tax liability of the supplier shall be

•permitted, if the—

(i)input tax credit as is attributable to such a credit note, if availed,

•has not been reversed by the recipient, where such recipient is a

•registered person; or

•(ii) incidence of tax on such supply has been passed on to any other

•person, in other cases.”.

SECTION Section 16

Untitled Section

8.In section 38 of the principal Act,—

(a)in sub-section (1), for the words “an auto-generated statement”, the

•words “a statement” shall be substituted;

(b)in sub-section (2),—

(i)for the words “auto-generated statement under ”, the words

•“statement referred in” shall be substituted;

•(ii) in clause (a), the word “and” shall be omitted;

•(iii) in clause ( b), after the words “by the recipient, ”, the word

•“including” shall be inserted;

•(iv) after clause ( b), the following clause shall be inserted,

•namely:—

•“(c) such other details, as may be prescribed.”.

SECTION Section 17

Untitled Section

9.In section 39 of the principal Act, in sub -section (1), for the words “and

•within such time”, the words “within such time, and subject to such conditions and

•restrictions” shall be substituted.

SECTION Section 18

Untitled Section

10.In section 107 of the principal Act, in sub-section (6), for the proviso, the

•following proviso shall be substituted, namely:—

•“Provided that in case of any order demanding penalty without involving

•demand of any tax, no appeal shall be filed against such order unless a sum equal to

•ten per cent. of the said penalty has been paid by the appellant.”.

•Amendment of

SECTION Section 19

Untitled Section

•section 20.

•Amendment of

SECTION Section 2

Untitled Section

1.(1) This Act may be called the Manipur Goods and Services Tax (Second

•Amendment) Act, 2025.

(2)Save as otherwise provided in this Act, sections 2 to 5, 7 to 13 and 15 shall

•come into force on such date as the State Government may, by notification in the

•Official Gazette, appoint.

•Short title and

commencement.

•2

•Amendment of

SECTION Section 20

Untitled Section

•section 34.

•Amendment of

SECTION Section 21

Untitled Section

•section 38.

•Amendment of

SECTION Section 22

Untitled Section

•section 39.

•Amendment of

SECTION Section 23

Untitled Section

•section 107.

•4

•Amendment of

SECTION Section 24

Untitled Section

•section 112.

•Insertion of new

SECTION Section 25

Untitled Section

•section 122B.

•Penalty for

•failure to comply

•with track and

•trace

mechanism.

•Insertion of new

SECTION Section 26

Untitled Section

•section 148A.

•Track and trace

•mechanism for

•certain goods.

•Amendment of

•Schedule III.

11.In section 112 of the principal Act, in sub -section ( 8), the following

•proviso shall be inserted, namely:—

•“Provided that in case of any order demanding penalty without involving

•demand of any tax, no appeal shall be filed against such order unless a sum

•equal to ten per cent. of the said penalty, in addition to the amount payable

•under the proviso to sub -section ( 6) of section 107 has been paid by the

appellant.”.

SECTION Section 27

Untitled Section

12.After section 122A of the principal Act, the following section shall be

•inserted, namely:—

•“122B. Notwithstanding anything contained in this Act, where any

•person referred to in clause ( b) of sub -section ( 1) of section 148A acts in

•contravention of the provisions of the said section, he shall, in addition to any

•penalty under Chapter XV or the provisions of this Chapter, be liable to pay a

•penalty equal to an amount of one lakh rupees or ten per cent. of the tax

•payable on such goods, whichever is higher.”.

SECTION Section 28

Untitled Section

13.After section 148 of the principal Act, the following section shall be

•inserted, namely:—

•“148A. (1) The Government may, on the recommendations of the

•Council, by notification, specify—

(a)the goods;

(b)persons or class of persons who are in possession or deal with

•such goods,

•to which the provisions of this section shall apply.

(2)The Government may, in respect of the goods referred to in

SECTION Section 29

Untitled Section

•clause (a) of sub-section (1),—

(a)provide a system for enabling affixation of unique

•identification marking and for electronic storage and access of

•information contained therein, through such persons, as may be

•prescribed; and

(b)prescribe the unique identification marking for such goods,

•including the information to be recorded therein.

(3)The persons referred to in sub-section (1) shall—

(a)affix on the said goods or packages thereof, a unique

•identification marking, containing such information and in such manner;

(b)furnish such information and details within such time and

•maintain such records or documents, in such form and manner;

(c)furnish details of the machinery installed in the place of

•business of manufacture of such goods, including the identification,

•capacity, duration of operation and such other details or information,

•within such time and in such form and manner;

(d)pay such amount in relation to the system referred to in

•sub-section (2),

•as may be prescribed.”.

14.In Schedule III to the principal Act, with effect from the 1st day of

•July, 2017,—

(i)in paragraph 8, after clause (a), the following clause shall be inserted

•and shall be deemed to have been inserted, namely:—

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•28 of 2005.

Ord.2 of 2025.

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•“(aa) supply of goods warehoused in a Special Economic Zone or

•in a Free Trade Warehousing Zone to any person before clearance for

•exports or to the Domestic Tariff Area;”;

•(ii) in Explanation 2, after the words “For the purposes of”, the words,

•brackets and letter “clause (a) of” shall be inserted and shall be deemed to

•have been inserted;

•(iii) after Explanation 2, the following Explanation shall be inserted and

•shall be deemed to have been inserted, namely:—

•‘Explanation 3.—For the purposes of clause (aa), the expressions

•“Special Economic Zone ”, “Free Trade Warehousing Zone ” and

•“Domestic Tariff Area ” shall have the same meanings as respectively

•assigned to them in section 2 of the Special Economic Zones Act, 2005.’.

SECTION Section 3

Untitled Section

•section 2.

•Amendment of

SECTION Section 30

Untitled Section

15.No refund shall be made of all such tax which has been collected, but

•which would not have been so collected, had section 14 been in force at all material

times.

SECTION Section 31

Untitled Section

16.( 1) The Manipur Goods and Services Tax (Second Amendment)

•Ordinance, 2025 is hereby repealed.

(2)Notwithstanding such repeal, anything done or any action taken under the

•said Ordinance shall be deemed to have been done or taken under the corresponding

•provisions of this Act.

•No refund of tax

collected.

•Repeal and

savings.

•STATEMENT OF OBJECTS AND REASONS

•The Manipur Goods and Services Tax Act, 2017 was enacted pursuant to

•enactment of the Central Goods and Services Tax Act, 2017 to make provision for

•levy and collection of tax on intra-State supply of goods or services or both by the

•State of Manipur and for matters connected therewith or incidental thereto.

SECTION Section 32

Untitled Section

2.The provisions of the Central Goods and Services Tax Act, 2017 were

•amended through sections 121 to 134 of the Finance Act, 2025 and similar

•amendments were required to be carried out in the Manipur Goods and Services Tax

•Act, 2017 at the earliest, as per the decision of the 56th GST Council, to avoid

•repugnancy with the said Central Act.

SECTION Section 33

Untitled Section

3.Since the proclamation issued by the President under article 356 of the

•Constitution is in force in the State of Manipur since the 13th February, 2025 and

•as Parliament was not in session and circumstances existed which rendered it

•necessary to take immediate action to have continuance of the Manipur Goods and

•Services Tax Act, 2017 in line with the Central Goods and Services Tax Act, 2017,

•the President promulgated the Manipur Goods and Services Tax (Second

•Amendment) Ordinance, 2025 on the 7th October, 2025.

SECTION Section 34

Untitled Section

4.The Manipur Goods and Services Tax (Second Amendment) Ordinance,

•2025 is to be replaced by an Act of Parliament and for the said purpose, it is

•proposed to introduce the Manipur Goods and Services Tax (Second Amendment)

•Bill, 2025 in Parliament.

SECTION Section 35

Untitled Section

5.The Bill seeks to achieve the above objectives.

•NEW DELHI; NIRMALA SITHARAMAN.

•The 27th November, 2025.

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•FINANCIAL MEMORANDUM

•The Bill seeks to amend the Manipur Goods and Services Tax Act, 2017. The

•Bill, if enacted, will not involve any expenditure, either recurring or non -recurring

•nature from the Consolidated Fund of the State of Manipur.

•7

•MEMORANDUM REGARDING DELEGATED LEGISLATION

SECTION Section 36

Untitled Section

•Clause 8 of the Bill seeks to amend sub -section ( 2) of section 38 of the

•Manipur Goods and Services Tax Act to empower the Government to provide by

•rules other details to be made available in the statement.

SECTION Section 37

Untitled Section

2.Clause 13 of the Bill seeks to insert a new section 148A in the Manipur

•Goods and Services Tax Act, relating to track and trace mechanism for certain

goods.Sub-section (2) of the said section 148A seeks to empower the Government

•to provide by rules a system for enabling affixation of unique identification marking

•and for electronic storage and access of information and the person through whom

•such system may be provided. It further seeks to empower the Government to

•provide by rules the unique identification marking for goods including the

•information to be recorded therein.

SECTION Section 38

Untitled Section

3.Sub-section (3) of the said section 148A seeks to empower the Government

•to provide by rules, the information to be contained in, and the manner of affixing

•on the good s and packages a unique identification marking under clause ( a), the

•form and manner and the time for furnishing information and details and

•maintaining records or documents under clause ( b), the time within which and the

•form and manner in which other details shall be furnished under clause (c) and the

•amount to be paid under clause (d) of the said sub-section.

SECTION Section 39

Untitled Section

4.The matters in respect of which rules or regulations may be made or

•notifications or order may be issued in accordance with the provisi ons of the Bill

•are matters of procedure and detail and it is not practicable to provide for them in

•the Bill itself. The delegation of legislative power is, therefore, of a normal

character.

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•9

•ANNEXURE

•EXTRACTS FROM THE MANIPUR GOODS AND SERVICES TAX ACT, 2017

•(Manipur Act No. 3 of 2017)

•* * * * *

SECTION Section 4

Untitled Section

•section 12.

•Amendment of

SECTION Section 40

Untitled Section

2.In this Act, unless the context otherwise requires,—

•* * * * *

(61)“Input Service Distributor” means an office of the supplier of goods

•or services or both which receives tax invoices towards the receipt of input

•services, including invoices in respect of services liable to tax under

•sub-section (3) or sub-section (4) of section 9, for or on behalf of distinct

•persons referred to in section 25, and liable to distribute the input tax credit in

•respect of such invoices in the manner provided in section 20;

•* * * * *

(69)“local authority” means—

•* * * * *

(c)a Municipal Committee, a Zilla Parishad, a District Board, and

•any other authority legally entitled to, or entrusted by the Central

•Government or any State Government with the control or management

•of a municipal or local fund;

•* * * * *

SECTION Section 41

Untitled Section

•CHAPTER IV

•TIME AND VALUE OF SUPPLY

SECTION Section 42

Untitled Section

12.(1) * * * * *

(4)In case of supply of vouchers by a supplier, the time of supply shall be—

(a)the date of issue of voucher, if the supply is identifiable at that point; or

(b)the date of redemption of voucher, in all other cases.

(5)Where it is not possible to determine the time of supply under the

•provisions of sub-section (2), sub-section (3) or sub-section (4), the time of supply

•shall—

(a)in a case where a periodical return has to be filed, be the date on

•which such return is to be filed, or

(b)in any other case, be the date on which the tax is paid.

•* * * * *

SECTION Section 43

Untitled Section

13.(1) * * * * *

(4)In case of supply of vouchers, by a supplier, the time of supply shall be—

(a)the date of issue of voucher, if the supply is identifiable at that point;

•or

(b)the date of redemption of voucher, in all other cases.

(5)Where it is not possible to determine the time of supply of services in the

•manner specified in sub-section (2), sub-section (3) or sub-section (4), the time of

•supply shall—

(a)in a case where a periodical return has to be filed, be the date on

•which such return is to be filed; or

(b)in any other case, be the date on which the tax is paid.

•* * * * *

Definitions.

•Time of supply

•of goods.

•Time of supply

•of services.

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•Apportionment

•of credit

•and blocked

credits.

•Manner of

•distribution of

•credit by Input

•Service

Distributor.

•Credit and debit

notes.

•Communication

•of details of

•inward supplies

•and input tax

credit.

17.(1) * * * * *

(5)Notwithstanding anything contained in sub -section (1) of section 16 and

•sub-section (1) of section 18, input tax credit shall not be available in respect of the

•following, namely:—

•* * * * *

(d)goods or services or both received by a taxable pe rson for

•construction of an immovable property (other than plant or machinery) on his

•own account including when such goods or services or both are used in the

•course or furtherance of business.

•Explanation:—For the purposes of clauses ( c) and ( d), the exp ression

•“construction” includes re -construction, renovation, additions or alterations or

•repairs, to the extent of capitalization, to the said immovable property;

•* * * * *

SECTION Section 44

Untitled Section

20.(1) Any office of the supplier of goods or services or both which receives

•tax invoices towards the receipt of input services, including invoices in respect of

•services liable to tax under sub-section (3) or sub-section (4) of section 9, for or on

•behalf of distinct persons referred to in section 25, shall be required to be registered

•as Input Service Distributor under clause (viii) of section 24 and shall distribute the

•input tax credit in respect of such invoices.

(2)The Input Service Distributor shall distribute the credit of State tax or

•integrated tax charged on invoices received by him, including the credit of State or

•integrated tax in respect of services subject to levy of tax under sub -section (3) or

•sub-section (4) of section 9 paid by a distinct person registered in the same State as

•the said Input Service Distributor, in such manner, within such time and subject to

•such restrictions and conditions as may be prescribed.

•* * * * *

SECTION Section 45

Untitled Section

34.(1) * * * * *

(2)Any registered person who issues a credit note in relation to a supply of

•goods or services or both shall declare the details of such credit note in the return

•for the month during which such credit note has been issued but not later than

•September following the end of the financial year in which such supply was made,

•or the date of filing of the re levant annual return, whichever is earlier, and the tax

•liability shall be adjusted in such manner as may be prescribed:

•Provided that no reduction in output tax liability of the supplier shall be

•permitted, if the incidence of tax and interest on such supply has been passed on to

•any other person.

•* * * * *

SECTION Section 46

Untitled Section

38.(1) The details of outward supplies furnished by the registered persons

•under sub-section (1) of section 37 and of such other supplies as may be prescribed,

•and an auto-generated statement containing the details of input tax credit shall be

•made available electronically to the recipients of such supplies in such form and

•manner, within such time, and subject to such conditions and restrictions as may be

prescribed.

(2)The auto-generated statement under sub-section (1) shall consist of—

•11

(a)details of inward supplies in respect of which credit of input tax may

•be available to the recipient; and

(b)details of supplies in respect of which such credit cannot be availed,

•whether wholly or partly, by the recipient, on account of the details of the said

•supplies being furnished under sub-section (1) of section 37,—

•* * * * *

SECTION Section 47

Untitled Section

39.(1) Every registered person, other than an Input Service Distributor or a

•non-resident taxable person or a person paying tax under the provisions of

SECTION Section 48

Untitled Section

•section 10 or section 51 or section 52 shall, for every calendar month or part thereof,

•furnish, in such form, manner and within such time as may be prescribed, a return,

•electronically, of inward and outward supplies of goods or services or both, input

•tax credit availed, tax payable, tax paid and other particulars as may be prescribed:

•Provided that the Government may, on the recommendations of the Council,

•notify certain classes of registered persons who shall furnish a return for every quarter

•or part thereof, subject to such conditions and safeguards as may be specified therein.

•* * * * *

SECTION Section 49

Untitled Section

•CHAPTER-XVIII

•APPEALS AND REVISION

SECTION Section 5

Untitled Section

•section 13.

•Amendment of

SECTION Section 50

Untitled Section

107.(1) * * * * *

(6)No appeal shall be filed under sub -section (1), unless the appellant has

•paid—

(a)in full, such part of the amount of tax, interest, fine, fee and penalty

•arising from the impugned order, is admitted by him; and

(b)a sum equal to ten per cent. of the remaining amount of tax in dispute

•arising from the said order, subject to a maximum of twenty-five crore rupees,

•in relation to which the appeal has been filed:

•Provided that no appeal shall be filed against an order under sub-section (3)

•of section 129, unless a sum equal to twenty -five per cent. of the penalty has been

•paid by the appellant.

•* * * * *

SECTION Section 51

Untitled Section

112.(1) * * * * *

(8)No appeal shall be filed under sub -section (1), unless the appellant has

•paid—

(a)in full, such part of the amount of tax, interest, fine, fee and penalty

•arising from the impugned order, as is admitted by him, and

(b)a sum equal to twenty per cent. of the remaining amount of tax in

•dispute, in addition to the amount paid under sub -section (6) of section 107,

•arising from the said order, subject to a maximum of fifty crore rupees, in

•relation to which the appeal has been filed.

•* * * * *

•Furnishing of

Returns.

•Appeals to

•Appellate

Authority.

•Appeals to

•Appellate

Tribunal.

•12

•SCHEDULE III

•[See section 7]

•ACTIVITIES OR TRANSACTION S WHICH SHALL BE TREATED

•NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES

•* * * * *

SECTION Section 52

Untitled Section

8.(a) Supply of warehoused goods to any person before clearance for home

•consumption;

•* * * * *

•Explanation 1.—For the purposes of paragraph 2, the term “court” includes

•District Court, High Court and Supreme Court.

•Explanation 2.—For the purposes of paragraph 8, the expression “warehoused

•goods” shall have the same meaning as assigned to it in the Customs Act, 1962.

•52 of 1962.

•LOK SABHA

•————

•A

•BILL

•further to amend the Manipur Goods and Services Tax Act, 2017.

•————

•(Smt. Nirmala Sitharaman, Minister of Finance and Corporate Affairs)

•मͨणपुर माल और सेवा कर (दूसरा संशोधन) ͪवधेयक, 2025 का शुɮͬधपğ

•पृçठ पंिÈत के èथान पर पढ़Ʌ

•5 35 ͧलए हɇ हɇ

•9 3 संशोधन सरकार संशोधन करके सरकार

SECTION Section 6

Untitled Section

•section 17.

2.In the Manipur Goods and Services Tax Act, 2017 (hereinafter referred to

•as the principal Act), in section 2,—

(a)in clause ( 61), after the word and figure “section 9 ”, the words,

•brackets and figures “of this Act or under sub-section (3) or sub-section (4) of

SECTION Section 7

Untitled Section

•section 5 of the Integrated Goods and Services Tax Act, 2017 ” shall be

•inserted and shall be deemed to have been inserted with effect from the

•1st day of April, 2025;

(b)in clause (69),—

(i)in sub-clause (c), for the words “management of a municipal or

•local fund;”, the words “management of a local fund or municipal fund.”

•shall be substituted;

•(ii) after sub -clause ( c), the following Explanation shall be

•inserted, namely:—

•‘Explanation.—For the purposes of this sub-clause,—

(a)“local fund” means any fund under the control or

•management of an authority of a local self -government

•established for discharging civic functions in relation to a

•Panchayat area and vested by law with the powers to levy,

•collect and appropriate any tax, duty, toll, c ess or fee, by

•whatever name called;

(b)“municipal fund” means any fund under the control

•or management of an authority of a local self -government

•established for discharging civic functions in relation to a

•Metropolitan area or Municipal area and vested by law with

•the powers to levy, collect and appropriate any tax, duty, toll,

•cess or fee, by whatever name called;’;

(c)after clause ( 116), the following clause shall be inserted,

•namely:—

•‘(116A) “unique identification marking ” means the uni que

•identification marking referred to in clause ( b) of sub -section ( 2) of

SECTION Section 8

Untitled Section

•section 148A and includes a digital stamp, digital mark or any other

•similar marking, which is unique, secure and non-removable;’.

SECTION Section 9

Untitled Section

3.In section 12 of the principal Act,—

(a)sub-section (4) shall be omitted;

(b)in sub -section ( 5), for the words, brackets and figures

•“, sub-section ( 3) or sub -section ( 4),” the words, brackets and figure

•“or sub-section (3)” shall be substituted.