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

SECTION Section 1

Untitled Section

•5

•AS INTRODUCED IN LOK SABHA

•Bill No. 101 of 2025

•THE MANIPUR GOODS AND SERVICES TAX (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.After section 11 of the principal Act, the following section shall be inserted,

•namely:––

•“11A. Notwithstanding anything contained in this Act, if the

•Government is satisfied that––

(a)a practice was, or is, generally prevalent regarding levy of State

•tax (including non-levy thereof) on any supply of goods or services or

•both; and

(b)such supplies were, or are, liable to––

(i)State tax, in cases where according to the said practice,

•State tax was not, or is not being, levied; or

•(ii) a higher amount of State tax than what was, or is being,

•levied, in accordance with the said practice,

•the Government may, on the recommendation of the Council, by notification,

•direct that the whole of the State tax payable on such supplies, or, as the case

•may be, the State tax in excess of that payable on such supplies, but for the

•said practice, shall not be required to be paid in respect of the supplies on

•which the State tax was not, or is not being levied, or was, or is being,

•short-levied, in accordance with the said practice.”.

SECTION Section 100

Untitled Section

7.The Bill seeks to achieve the above objectives.

•NEW DELHI; NIRMALA SITHARAMAN.

•The 31st July, 2025.

•13

•Notes on clauses

SECTION Section 101

Untitled Section

•Clause 2 of the Bill seeks to amend sub-section (1) of section 9 of the Manipur

•Goods and Services Tax Act, 2017 (the said Act) so as to not to levy State tax on

•un-denatured extra neutral alcohol or rectified spirit used for manufacture of

•alcoholic liquor for human consumption.

SECTION Section 102

Untitled Section

•Clause 3 of the Bill seeks to make consequential amendments in sub-section (5)

•of section 10 of the said Act so as to incorporate a reference to the proposed new

SECTION Section 103

Untitled Section

•section 74A.

SECTION Section 104

Untitled Section

•Clause 4 of the Bill seeks to insert a new section 11A in the said Act so as to

•empower the Government to regularise non-levy or short levy of State tax where it

•is satisfied that such non-levy or short levy was a result of general practice.

SECTION Section 105

Untitled Section

•Clause 5 of the Bill seeks to amend sub -section (3) of section 13 of the said

•Act so as to specify the time of supply of services in cases where the invoice is

•required to be issued by the recipient of services in reverse charge supplies.

•These amendments will take effect retrospectively from 1st November, 2024.

SECTION Section 106

Untitled Section

•Clause 6 of the Bill seeks to insert a new sub -section (5) in section 16 of the

•said Act so as to carve out an exception to the existing sub-section (4) and to provide

•that in respect of an invoice or debit note for the Financial Years 2017-18, 2018-19,

•2019-20 and 2020-21, the registered person shall be entitled to take input tax credit

•in any return under section 39 which is filed up to the 30th day of

•November, 2021.

•The said clause further proposes to insert a new sub -section (6) in the said

•section so as to allow the availment of input tax credit in respect of an invoice or

•debit note in a return filed for the period from the date of cancellation of registration

•or the effective date of cancellation of registration, as the case may be, till the date

•of order of revocation of cancellation of registration, filed within thirty days of the

•date of order of revocation of cancellation of registration, subject to the condition

•that the time-limit for availment of credit in respect of the said invoice or debit note

•should not have already expired under sub-section (4) of the said section on the date

•of order of cancellation of registration. It is also proposed that where the tax has

•been paid or the input tax credit has been reversed, no refund of the same shall be

admissible.

•These amendments will take effect from 1st July, 2017.

SECTION Section 107

Untitled Section

•Clause 7 of the Bill seeks to amend sub -section (5) of section 17 of the said

•Act so as to restrict the non -availability of input tax credit in respect of tax paid

•under section 74 of the said Act only for demands up to Financial Year 2023 -24.

•It further proposes to remove reference to sections 129 a nd 130 in the said

•sub-section.

SECTION Section 108

Untitled Section

•Clause 8 of the Bill seeks to make consequential amendment in section 21 of

•the said Act so as to incorporate a reference to the proposed new section 74A.

SECTION Section 109

Untitled Section

•Clause 9 of the Bill seeks to insert a new proviso in sub-section (2) of section 30

•of the said Act so as to empower the State Government to prescribe conditions and

•restrictions for revocation of cancellation of registration by rules.

SECTION Section 11

Untitled Section

5.In section 13 of the principal Act, in sub-section (3),––

(i)in clause ( b), for the words “by the supplier:”, the words “by the

•supplier, in cases where invoice is required to be issued by the supplier; or”

•shall be substituted;

•(ii) after clause (b), the following clause shall be inserted, namely:—

•“(c) the date of issue of invoice by the recipient, in cases where

•invoice is to be issued by the recipient:”;

•(iii) in the first proviso, after the words, brackets and letter “or

SECTION Section 110

Untitled Section

•Clause 10 of the Bill seeks to amend clause (f) of sub-section (3) of section 31

•of the said Act so as to empower the State Government to prescribe the time period

•for issuance of invoice by the recipient in case of reverse charge mechanism supplies

•by rules.

•It further proposes to insert an Explanation in sub -section ( 3) of the said

•section so as to specify that a supplier registered solely for the purposes of tax

•deduction at source under section 51 of the said Act shall not be considered as a

•registered person for the purpose of clause (f) of sub-section (3) of section 31 of the

•said Act.

•13

•14

•Clause 11 of the Bill seeks to make consequential amendment in sub-section (6)

•of section 35 of the said Act so as to incorporate a reference to the proposed new

SECTION Section 111

Untitled Section

•section 74A.

SECTION Section 112

Untitled Section

•Clause 12 of the Bill seeks to substitute sub -section (3) of section 39 of the

•said Act so as to mandate the electronic furnishing of return for each month by the

•registered person required to deduct tax at source, irrespective of whether any

•deduction has been made in the said month or not. It further empowers the

•Government of Manipur to prescribe by rules, the form, manner and the time within

•which such return shall be filed.

SECTION Section 113

Untitled Section

•Clause 13 of the Bill seeks to make consequential amendments in sub-section (8)

•of section 49 of the said Act so as to incorporate a reference to the proposed new

SECTION Section 114

Untitled Section

•section 74A.

SECTION Section 115

Untitled Section

•Clause 14 of the Bill seeks to make consequential amendments in sub-section (1)

•of section 50 of the said Act so as to incorporate a reference to the proposed new

SECTION Section 116

Untitled Section

•section 74A.

SECTION Section 117

Untitled Section

•Clause 15 of the Bill seeks to make consequential amendments in sub-section (7)

•of section 51 of the said Act so as to incorporate a reference to the proposed new

SECTION Section 118

Untitled Section

•section 74A.

SECTION Section 119

Untitled Section

•Clause 16 of the Bill seeks to insert a new sub -section (15) in section 54 of

•the said Act so as to omit the second proviso to sub -section (3) and to provide that

•no refund of unutilised input tax credit or of integrated tax shall be allowed in cases

•of zero rated supply of goods where such goods are subjected to export duty.

SECTION Section 12

Untitled Section

•clause (b)”, the words, brackets and letter “or clause (c)” shall be inserted.

SECTION Section 120

Untitled Section

•Clause 17 of the Bill seeks to make consequential amendments in sub-section (3)

•of section 61 of the said Act so as to incorporate a reference to the proposed new

SECTION Section 121

Untitled Section

•section 74A.

SECTION Section 122

Untitled Section

•Clause 18 of the Bill seeks to make consequential amendments in sub-section (1)

•of section 62 of the said Act so as to incorporate a reference to the proposed new

SECTION Section 123

Untitled Section

•section 74A.

SECTION Section 124

Untitled Section

•Clause 19 of the Bill seeks to make consequential amendments in section 63

•of the said Act so as to incorporate a reference to the proposed new section 74A.

SECTION Section 125

Untitled Section

•Clause 20 of the Bill seeks to make consequential amendments in sub-section (2)

•of section 64 of the said Act so as to incorporate a reference to the proposed new

SECTION Section 126

Untitled Section

•section 74A.

SECTION Section 127

Untitled Section

•Clause 21 of the Bill seeks to make consequential amendments in sub-section (7)

•of section 65 of the said Act so as to incorporate a reference to the proposed new

SECTION Section 128

Untitled Section

•section 74A.

SECTION Section 129

Untitled Section

•Clause 22 of the Bill seeks to make consequential amendments in sub-section (6)

•of section 66 of the said Act so as to incorporate a reference to the proposed new

SECTION Section 13

Untitled Section

6.In section 16 of the principal Act, after sub -section ( 4), the following

•sub-sections shall be inserted and shall be deemed to have been inserted with effect

•from the 1st day of July, 2017, namely:––

•“(5) Notwithstanding anything contained in sub -section (4), in respect

•of an invoice or debit note for supply of goods or services or both pertaining

•to the Financial Years 2017-18, 2018-19, 2019-20 and 2020-21, the registered

•person shall be entitled to take input tax credit in any return under section 39

•which is filed up to the 30th day of November, 2021.

•5

•10

•15

•20

•25

•30

•35

•40

•45

•Manipur Act

•3 of 2017.

•3

•5

•10

•15

•20

•25

•30

•35

•40

•45

•50

(6)Where registration of a registered person is cancelled under

SECTION Section 130

Untitled Section

•section 74A.

SECTION Section 131

Untitled Section

•Clause 23 of the Bill seeks to insert a new sub -section (1A) in section 70 of

•the said Act so as to enable an authorised representative to appear on behalf of the

•summoned person before the proper officer in compliance of summons issued by

•the said officer.

SECTION Section 132

Untitled Section

•Clause 24 of the Bill seeks to insert a new sub -section (12) in section 73 of

•the said Act so as to restrict the applicability of the said section for determination of

•tax pertaining to the period up to the Financial Year 2023-24. It further proposes to

•amend the marginal heading of the said section accordingly.

•15

•Clause 25 of the Bil l seeks to insert a new sub -section (12) in section 74 of

•the said Act so as to restrict the applicability of the said section for determination of

•tax pertaining to the period up to the Financial Year 2023-24. It further proposes to

•amend the marginal heading of the said section, accordingly.

SECTION Section 133

Untitled Section

•Clause 26 of the Bill seeks to insert a new section 74A in the said Act so as to

•provide for determination of tax not paid or short paid or erroneously refunded or

•input tax credit wrongly availed or utilised for any reason pertaining to the Financial

•Year 2024-25 onwards. It further provides for the same limitation period for issuing

•demand notices and orders in respect of demands from the Financial Year 2024-25

•onwards, irrespective of whether the charges of fraud, wilful misstatement, or

•suppression of facts are invoked or not, while keeping a higher penalty, for cases

•involving fraud, wilful misstatement, or suppression of facts.

SECTION Section 134

Untitled Section

•Clause 27 of the Bill seeks to insert a new sub -section (2A) in section 75 of

•the said Act so as to provide for redetermination of penalty demanded in a notice

•invoking penal provisions under clause ( i) of sub -section ( 5) of the proposed

SECTION Section 135

Untitled Section

•section 74A of the said Act to re -determine the penalty as per clause ( i) of

•sub-section ( 5) of the said section, in cases where the charges of fraud, wilful

•misstatement, or suppression of facts are not established. It further seeks to make

•consequential amendments in section 75 of the said Act, so as to incorporate a

•reference to the proposed section 74A or the relevant sub-sections thereof.

SECTION Section 136

Untitled Section

•Clause 28 of the Bill seeks to make consequential amendments in sub-section (1)

•of section 104 of the said Act so as to incorporate a reference to sub-sections (2) and (7)

•of the proposed new section 74A.

SECTION Section 137

Untitled Section

•Clause 29 of the Bill seeks to amend sub-section (6) of section 107 of the said

•Act so as to reduce the maximum amount of pre-deposit for filing appeal before the

•Appellate Authority from rupees twenty -five crore to rupees twenty crore in State

tax.It also proposes to make consequential amendments in sub -section (11) of the

•said section to incorporate a reference to the proposed new section 74A.

SECTION Section 138

Untitled Section

•Clause 30 of the Bill seeks to amend sub -sections (1) and (3) of section 112

•of the said Act so as to empower the Government to notify the date for filing appeal

•before the Appellate Tribunal and provide a revised time limit for filing appeals or

•application before the Appellate Tribunal.

•These amendments will take effect retrospectively from 1st August, 2024.

•It further seeks to amend sub-section (6) of the said section so as to enable the

•Appellate Tribunal to admit appeals filed by the departmen t within three months

•after the expiry of the specified time limit of six months.

•It also seeks to amend sub -section ( 8) of the said section to reduce the

•maximum amount of pre -deposit for filing appeals before the Appellate Tribunal

•from the existing twen ty per cent. to ten per cent. of the tax in dispute and also

•reduce the maximum amount payable as pre -deposit from rupees fifty crore to

•rupees twenty crore in State tax.

•These amendments will take effect retrospectively from 1st November, 2024.

SECTION Section 139

Untitled Section

•Clause 31 of the Bill seeks to amend sub -section (1B) of section 122 of the

•said Act so as to restrict the applicability of the said sub -section to electronic

•commerce operators, who are required to collect tax at source under section 52 of

•the said Act.

•This amendment will take effect retrospectively from 1st October, 2023.

SECTION Section 14

Untitled Section

•section 29 and subsequently the cancellation of registration is revoked by any

•order, either under section 30 or pursuant to any order made by the Appellate

•Authority or the Appellate Tribunal or court and where availment of input tax

•credit in respect of an invoice or debit note was not restricted under

•sub-section (4) on the date of order of cancellation of registration, the said

•person shall be entitled to take the input tax credit in respect of such invoice

•or debit note for supply of goods or services or both, in a return under

SECTION Section 140

Untitled Section

•Clause 32 of the Bill seeks to make consequential amendments in section 127

•of the said Act so as to incorporate a reference to the proposed new section 74A.

•16

•Clause 33 of the Bill seeks to insert a new section 128A in the said Act so as

•to provide for conditional waiver of interest and penalty in respect of demand

•notices issued under section 73 of the said Act for the Financial Years 2017 -18,

•2018-19 and 2019 -20, except the demand notices in respect of erroneous refund.

•Further, it is proposed that in cases where interest and penalty have already been

•paid in respect of any demand for the said financial years, no refund shall be

•admissible for the same.

•These amendments will take effect retrospectively from 1st November, 2024.

SECTION Section 141

Untitled Section

•Clause 34 of the Bill seeks to amend sub-section (2) of section 171 of the said

•Act so as to empower the Government to notify the date from which the Authority

•under the said section shall not accept any application for anti -profiteering cases.

•Further, it is proposed to insert an Explanation so as to include the reference of

•“Appellate Tribunal” in the expression “Authority” under the said section to enable

•the Government to notify the Appella te Tribunal to act as an Authority to handle

•anti-profiteering cases.

•This amendment will take effect retrospectively from 30th October, 2024.

SECTION Section 142

Untitled Section

•Clause 35 of the Bill seeks to amend Schedule III to the said Act so as to

•provide that the activity of apporti onment of co -insurance premium by the lead

•insurer to the co -insurer for the insurance services jointly supplied by the lead

•insurer and the co-insurer to the insured in co-insurance agreements shall be treated

•as neither supply of goods nor supply of services, provided that the lead insurer pays

•the tax liability on the entire amount of premium paid by the insured. It further

•proposes to provide that the services by the insurer to the reinsurer, for which the

•ceding commission or the reinsurance commission is deducted from reinsurance

•premium paid by the insurer to the reinsurer, shall be treated as neither supply of

•goods nor supply of services, provided that tax liability on the gross reinsurance

•premium inclusive of reinsurance commission or the ceding commission is paid by

•the reinsurer.

•This amendment will take effect retrospectively from 1st November, 2024.

SECTION Section 143

Untitled Section

•Clause 36 of the Bill seeks to provide that no refund shall be made of all the

•tax paid or the input tax credit reversed, which would not have been so paid, or not

•reversed had the said section 6 of the proposed legislation been in force at all

•material times.

•This amendment will take effect retrospectively from 30th October, 2024.

SECTION Section 144

Untitled Section

•Clause 37 of the Bill seeks to insert a saving clause for validation of actions

•taken under the lapsed Manipur Goods and Services Tax (Eight h Amendment)

•Ordinance, 2024 to provide that anything done or any action taken or purported to

•have been done or taken under the provisions of the said Ordinance shall always be

•deemed to have been done or taken under the corresponding provisions of the

•proposed legislation as if such provisions had been in force at all material times.

•This amendment will take effect retrospectively from 9th June, 2025.

SECTION Section 145

Untitled Section

•Clause 38 of the Bill seeks to repeal the Manipur Goods and Services Tax

•(Amendment) Ordinance, 2025 and save anything done or any action taken under

•the said Ordinance.

•17

•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 India.

•17

•18

•MEMORANDUM REGARDING DELEGATED LEGISLATION

SECTION Section 146

Untitled Section

•Clause 9 of the Bill seeks to empower the Government of Manipur to provide

•by rules, the conditions and restrictions for revocation of cancellation of registration.

SECTION Section 147

Untitled Section

2.Clause 10 of the Bill seeks to empower the Government of Manipur to

•provide by rules, the time period for issuance of invoice by the recipient in case of

•reverse charge mechanism supplies.

SECTION Section 148

Untitled Section

3.Clause 12 of the Bill seeks to empower the State Government to mandate

•the electronic furnishing of return for each month by the registered person required

•to deduct tax at source, irrespective of whether any deduction has been made in the

•said month or not. It further empowers the Government of Manipur to provide by

•rules, the form, manner and the time within which such return shall be filed.

SECTION Section 149

Untitled Section

4.Clause 33 of the Bill seeks to provide that all the proceedings in respect of

•the notice or order or statement, as the case may be, referred to in clause ( c) of

•sub-section (1) of the proposed new section 128A, shall be deemed to be concluded

•subject to such conditions as may be provided by rules to be made by the

•Government of Manipur.

SECTION Section 15

Untitled Section

•section 39,―

(i)filed up to the thirtieth day of November following the financial

•year to which such invoice or debit note pertains or furnishing of the

•relevant annual return, whichever is earlier; or

•(ii) for the period from the date of cancellation of registration or

•the effective date of cancellation of registration, as the case may be, till

•the date of order of revocation of cancellation of registration, where such

•return is filed within thirty days from the date of order of revocation of

•cancellation of registration,

•whichever is later.”.

SECTION Section 150

Untitled Section

5.The matters in respect of which the rules may be made under the aforesaid

•provisions are matters of procedure and administrative 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.

•18

•19

•Levy and

Collection.

•Composition

levy.

•Time of supply

•of services.

•Apportionment

•of credit and

•blocked credits.

•Manner of

•recovery of

•credit distributed

•in excess.

•ANNEXURE

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

•(MANIPUR ACT NO. 3 OF 2017)

•* * * * *

SECTION Section 151

Untitled Section

9.(1) Subject to the provisions of sub -section (2), there shall be levied a tax

•called the Manipur Goods and Services Tax on all intra -State supplies of goods or

•services or both, except on the supply of alcoholic liquor for human consumption,

•on the value determined under section 15, and at such rates, not exceeding twenty

•per cent., as may be notified by the Government, on the recommendations of the

•Council and collected in such manner as may be prescribed and shall be paid by the

•taxable person.

•* * * * *

SECTION Section 152

Untitled Section

10.(1) * * * * *

(5)If the proper officer has reasons to believe that a taxable person ha s paid

•tax under sub-section (1) despite not being eligible, such person shall, in addition to

•any tax that may be payable by him under any other provisions of this Act, be liable

•to a penalty and the provisions of section 73 or section 74 shall, mutatis mutandis,

•apply for determination of tax and penalty.

•* * * * *

SECTION Section 153

Untitled Section

13.(1) * * * * *

(3)In case of supplies in respect of which tax is paid or liable to be paid on

•reverse charge basis, the time of supply shall be the earlier of the following dates,

•namely:—

•* * * * *

(b)the date immediately following sixty days from the date of issue of

•invoice or any other document, by whatever name called, in lieu thereof by

•the supplier:

•Provided that where it is not possible to determine the time of supply under

SECTION Section 154

Untitled Section

•clause (a) or clause (b), the time of supply shall be the date of entry in the books of

•account of the recipient of supply:

•* * * * *

SECTION Section 155

Untitled Section

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:—

•* * * * *

(i)any tax paid in terms of sections 74,129 and 130.

•* * * * *

SECTION Section 156

Untitled Section

21.Where the Input Service Distributor distributes the credit in contravention

•of the provisions contained in section 20 resulting in excess distribution of credit to

•one or more recipients of credit, the excess credit so distributed shall be recovered

•from such recipients along with interest, and the provisions of section 73 or

SECTION Section 157

Untitled Section

•section 74, as the case may be, shall mutatis mutandis apply for determination of

•amount to be recovered.

•19

•20

•Revocation of

•cancellation of

registration.

•Tax invoice.

•Accounts and

•other records.

•Furnishing of

Returns.

•Payment of tax,

•interest, penalty

•and other

amounts.

•* * * * *

SECTION Section 158

Untitled Section

30.(1) * * * * *

(2)The proper officer may, in such manner and within such period as may be

•prescribed, by order, either revoke cancellation of the registration or reject the

•application:

•Provided that the application for revocation of cancellation of registration

•shall not be re jected unless the applicant has been given an opportunity of being

heard.

•* * * * *

SECTION Section 159

Untitled Section

•CHAPTER VII

•TAX INVOICE, CREDIT AND DEBIT NOTES

SECTION Section 16

Untitled Section

7.In section 17 of the principal Act, in sub -section (5), in clause ( i), for the

•words and figures “sections 74, 129 and 130”, the words and figures “section 74 in

•respect of any period up to Financial Year 2023-24” shall be substituted.

SECTION Section 160

Untitled Section

31.(1) * * * * *

(3). Notwithstanding anything contained in sub-sections (1) and (2)—

•* * * * *

(f)a registered person who is liable to pay tax under sub -section (4) of

SECTION Section 161

Untitled Section

•section 9 shall issue an invoice in respect of goods or services or both received

•by him on the date of receipt of goods or services or both;

(g)a registered person who is liable to pay tax under sub -section (3) or

•sub-section ( 4) of section 9 shall issue a payment voucher at the time of

•making payment to the supplier who is not registered under the Act.

•* * * * *

SECTION Section 162

Untitled Section

•CHAPTER VIII

•ACCOUNTS AND RECORDS

SECTION Section 163

Untitled Section

35.(1) * * * * *

(6)Subject to the provisions of clause ( h) of sub -section (5) of section 17,

•where the registered person fails to account for the goods or services or both in

•accordance with sub-section (1), the proper officer shall determine the amount of

•tax payable on the goods or services or both that are not accounted for, as if such

•goods or services or both had been supplied by such person and the provisions of

SECTION Section 164

Untitled Section

•section 73 or section 74, as the case may be, shall mutatis mutandis, apply for

•determination of such tax.

•* * * * *

SECTION Section 165

Untitled Section

39.(1) * * * * *

(3)Every registered person required to deduct tax at source under the

•provisions of section 51 shall furnish, in such form and manner as may be

•prescribed, a return, electronically, for the month in which such deductions have

•been made within ten days after the end of such month.

•* * * * *

SECTION Section 166

Untitled Section

•CHAPTER X

•PAYMENT OF TAX

SECTION Section 167

Untitled Section

49.(1) * * * * *

(8)Every taxable person shall discharge his tax and other dues under this Act

•or the rules made thereunder in the following order, namely:—

•* * * * *

•21

•Interest on

•delayed payment

•of tax.

•Tax deduction at

source.

•Refund of tax.

•Scrutiny of

returns.

(c)any other amount payable under this Act or the rules made

•thereunder including the demand determined under section 73 or

SECTION Section 168

Untitled Section

•section 74.

SECTION Section 169

Untitled Section

50.(1) Every person who is liable to pay tax in accordance with the provisions

•of this Act or the rules made thereunder, fails to pay the tax or any part thereof to

•the Government within the period prescribed, shall for the period for which the tax

•or any part thereof remains unpaid, pay on his own, interest at such rate, not

•exceeding eighteen per cen t., as may be notified by the Government on the

•recommendations of the Council:

•Provided that the interest on tax payable in respect of supplies made during a

•tax period and declared in the return for the said period furnished after the due date

•in accorda nce with the provisions of section 39, except where such return is

•furnished after commencement of any proceedings under section 73 or section 74 in

•respect of the said period, shall be levied on that portion of the tax that is paid by

•debiting the electronic cash ledger.

•* * * * *

SECTION Section 17

Untitled Section

8.In section 21 of the principal Act, after the words and figures “section 73 or

SECTION Section 170

Untitled Section

51.(1) * * * * *

(7)The determination of the amount in default under the section shall be made

•in the manner specified in section 73 or section 74.

•* * * * *

SECTION Section 171

Untitled Section

•CHAPTER XI

•REFUNDS

SECTION Section 172

Untitled Section

54.(1) * * * * *

(3). Subject to the provisions of sub-section (10), a registered person may

•claim refund of any unutilised input tax credit at the end of any tax period:

•Provided that no refund of unutilised input tax credit shall be allowed in cases

•other than—

(i)zero rated supplies made without payment of tax;

•(ii) where the credit has accumulated on account of rate of tax on inputs

•being higher than the rate of tax on output supplies (other than nil rated or

•fully exempt supplies), except supplies of goods or services or both as may be

•notified on the recommendations of the Council:

•Provided further that no refund of unutilised input tax credit shall be

•allowed in cases where the goods exported out of India are subjected to

•export duty:

•* * * * *

SECTION Section 173

Untitled Section

61.(1) * * * * *

(3)In case no satisfactory explanation is furnished within a period of thirty

•days of being informed by the proper officer or such further period as may be

•permitted by him or where the registered person, after accepting the discrepancies,

•fails to take the corrective measure in his return for the month in which the

•discrepancy is accepted, the proper officer may initiate appropriate action including

•those under section 65 or section 66 or section 67, or proceed to determine the tax

•and other dues under section 73 or section 74.

•22

•Assessment of

•non-filers of

returns.

•Assessment of

•unregistered

persons.

•Summary

•assessment in

•certain special

cases.

•Audit by tax

authorities.

•Special audit.

•Determination of

•tax not paid or

•short paid or

•erroneously

•refunded or

•input tax credit

•wrongly availed

•or utilised for

•any reason other

•than fraud or any

•wilful

•misstatement or

•suppression of

facts.

62.(1) Notwithstanding anything to the contrary contained in section 73 or

SECTION Section 174

Untitled Section

•section 74, where a registered person fails to furnish the return under section 39 or

SECTION Section 175

Untitled Section

•section 45, even after the service of a notice under section 46, the proper officer may

•proceed to assess the tax liability of the said person to the best of his judgement

•taking into account all the relevant material which is available or which he has

•gathered and issue an assessment order within a period of five years from the date

•specified under section 44 for furnishing of the annual return for the financial year

•to which the tax not paid relates.

•* * * * *

SECTION Section 176

Untitled Section

63.Notwithstanding anything to the contrary contained in section 73 or

SECTION Section 177

Untitled Section

•section 74, where a taxable person fails to obtain registration even though liable to

•do so or whose registration has been cancelled under sub -section (2) of section 29

•but who was liable to pay tax, the proper officer may proceed to assess the tax

•liability of such taxable person to the best of his judgement for the relevant tax

•periods and issue an assessment order within a period of five years from the date

•specified under section 44 for furnishing of the annual return for the financial year

•to which the tax not paid relates:

•Provided that no such assessment order shall be passed with out giving the

•person an opportunity of being heard.

SECTION Section 178

Untitled Section

64.(1) * * * * *

(2)On an application made by the taxable person within thirty days from the

•date of receipt of order passed under sub -section (1) or on his own motion, if the

•Additional Commissioner or Joint Commissioner considers that such order is

•erroneous, he may withdraw such order and follow the procedure laid down in

SECTION Section 179

Untitled Section

•section 73 or section 74.

SECTION Section 18

Untitled Section

•section 74”, the words, figures and letter “or section 74A” shall be inserted.

SECTION Section 180

Untitled Section

•CHAPTER XIII

•AUDIT

SECTION Section 181

Untitled Section

65.(1) * * * * *

(7)Where the audit conducted under sub-section (1) results in detection of tax

•not paid or short paid or erroneously refunded, or input tax credit wrongly availed

•or utilised, the proper officer may initiate action under section 73 or section 74.

SECTION Section 182

Untitled Section

66.(1) * * * * *

(6)Where the specia l audit conducted under sub -section ( 1) results in

•detection of tax not paid or short paid or erroneously refunded, or input tax credit

•wrongly availed or utilised, the proper officer may initiate action under section 73

•or section 74.

•* * * * *

SECTION Section 183

Untitled Section

•CHAPTER XV

•DEMANDS AND RECOVERY

SECTION Section 184

Untitled Section

73.(1) Where it appears to the proper officer that any tax has not been paid

•or short paid or erroneously refunded, or where input tax credit has been wrongly

•availed or utilised for any reason, other than the reason of fraud or any wilful -

•misstatement or suppression of facts to evade tax, he shall serve notice on the person

•chargeable with tax which has not been so paid or which has been so short paid or

•to whom the refund has erroneously been made, or who has wrongly availed or

•utilised input tax credit, requiring him to show cause why he should not pay the

•amount specified in the notice along with interest payable thereon under section 50

•and a penalty leviable under the provisions of this Act or the rules made thereunder.

•* * * * *

•23

•Determination of

•tax not paid or

•short paid or

•erroneously

•refunded or

•input tax credit

•wrongly availed

•or utilised by

•reason of fraud

•or any wilful

•misstatement or

•suppression of

facts.

•General

•provisions

•relating to

•determination of

tax.

•Advance ruling

•to be void in

•certain

circumstances.

74.(1) * * * * *

•Explanation 2.—For the purposes of this Act, the expression “suppression”

•shall mean non -declaration of facts or infor mation which a taxable person is

•required to declare in the return, statement, report or any other document furnished

•under this Act or the rules made thereunder, or failure to furnish any information on

•being asked for, in writing, by the proper officer.

SECTION Section 185

Untitled Section

75.(1) Where the service of notice or issuance of order is stayed by an order

•of a court or Appellate Tribunal, the period of such stay shall be excluded in

•computing the period specified in sub -sections ( 2) and ( 10) of section 73 or

•sub-sections (2) and (10) of section 74, as the case may be.

•* * * * *

(10)The adjudication proceedings shall be deemed to be concluded, if the

•order is not issued within three years as provided for in sub -section ( 10) of

SECTION Section 186

Untitled Section

•section 73 or within five years as provided for in sub-section (10) of section 74.

(11)An issue on which the Appellate Authority or the Appellate Tribunal or

•the High Court has given its decision which is prejudicial to the interest of revenue

•in some other proceedings and an appeal to the Appellate Tribunal or the High Court

•or the Supreme Court against such decision of the Appellate Authority or the

•Appellate Tribunal or the High Court is pending, the period spent between the date

•of the decision of the Appellate Authority and that of the Appellate Tribunal or the

•date of decision of the Appellate Tribunal and that of the High Court or the date of

•the decision of the High Court and that of the Supreme Court shall be excluded in

•computing the period referred to in sub -section ( 10) of section 73 or

•sub-section (10) of section 74 where proceedings are initiated by way of issue of a

•show cause notice under said sections.

(12)Notwithstanding anything contained in section 73 or section 74, where

•any amount of self -assessed tax in accordance with a return furnished under

SECTION Section 187

Untitled Section

•section 39 remains unpaid, either wholly or partly, or any amount of interest payable

•on such tax remains unpaid, the same shall be recovered under the provisions of

SECTION Section 188

Untitled Section

•section 79.

(13)Where any penalty is imposed under section 73 or section 74, no penalty

•for the same act or omission shall be imposed on the same person under any other

•provision of this Act.

•* * * * *

SECTION Section 189

Untitled Section

104.(1) Where the Authority or the Appellate Authority finds that advance

•ruling pronounced by it under sub-section (4) of section 98or under sub-section (1)

•of section 101 has been obtained by the applicant or the appellant by fraud or

•suppression of material facts or misrepresentation of facts, it may, by order, declare

•such ruling to be void abinitio and thereupon all the provisions of this Act or the

•rules made there under shall apply to the applicant as if such advance ruling had

•never been made:

•Provided tha t no order shall be passed under this sub -section unless an

•opportunity of being heard has been given to the applicant.

Explanation.— The period beginning with the date of such advance ruling and

•ending with the date of order under this sub -section shall b e excluded while

•computing the period specified in sub -sections ( 2) and ( 10) of section 73 or

•sub-section (2) and (10) of section 74.

•* * * * *

•24

•Appeals to

•Appellate

Authority.

•Appeals to

•Appellate

Tribunal.

•CHAPTER XVIII

•APPEALS AND REVISION

SECTION Section 19

Untitled Section

9.In section 30 of the principal Act, in sub -section (2), after the proviso, the

•following proviso shall be inserted, namely:––

•“Provided further that such revocation of cancellation of registration

•shall be subject to such conditions and restrictions, as may be prescribed.”.

SECTION Section 190

Untitled Section

107.(1) * * * * *

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

•has paid—

•* * * * *

(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.

•* * * * *

(11)The Appellate Authority shall, after making such further inquiry as may

•be necessary, pass such order, as it thinks just and proper, confirming, modifying or

•annulling the decision or order appealed against but shall not refer the case back to

•the adjudicating authority that passed the said decision or order:

•Provided that an order enhancing any fee or penalty or fine in lieu of

•confiscation or confiscating goods of greater value or reducing the amount of refund

•or input tax credit shall not be passed unless the appellant has been given a

•reasonable opportunity of showing cause against the proposed order:

•Provided further that where the Appellate Authority is of the opinion that any

•tax has not been paid or short-paid or erroneously refunded, or where input tax credit

•has been wrongly availed or utilised, no order requiring the appellant to pay such

•tax or input tax credit shall be passed unless the appellant is given notice to show

•cause against the proposed order and the order is passed within the time limit

•specified under section 73 or section 74.

•* * * * *

SECTION Section 191

Untitled Section

112.( 1) Any person aggrieved by an order passed against him under

SECTION Section 192

Untitled Section

•section 107 or section 108 of this Act or the Central Goods and Services Tax Act

•may appeal to the Appellate Tribunal against such order within three months from

•the date on which the order sought to be appealed against is communicated to the

•person preferring the appeal.

•* * * * *

(3)The Commissioner may, on his own motion, or upon request from the

•Commissioner of central tax, call for and examine the record of any order passed by

•the Appellate Authority or the Revisional Authority under this Act or under the

•Central Goods And Services Tax Act for the purpose of satisfying himself as to the

•legality or propriety of the said order and may, by order, direct any officer

•subordinate to him to apply to the Appellate Tribunal within six months from the

•date on which the said order has been passed for determination of such points arising

•out of the said order as may be specified by the Commissioner in his order.

•* * * * *

(6)The Appellate Tribunal may admit an appeal within three months after the

•expiry of the period referred to in sub -section ( 1), or permit the filing of a

•memorandum of cross-objections within forty -five days after the expiry of the

•period referred to in sub-section (5), if it is satisfied that there was sufficient cause

•for not presenting it within that period.

•* * * * *

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

•paid—

•* * * * *

•25

•Penalty for

•certain offences.

•Power to impose

•penalty in

•certain cases.

•Anti-profiteering

Measure.

(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 the section

•107, arising from the said order, in relation to which the appeal has been filed.

•* * * * *

SECTION Section 193

Untitled Section

•CHAPTER XIX

•OFFENCES AND PENALTIES

SECTION Section 194

Untitled Section

122.(1) * * * * *

•(1B) Any electronic commerce operator who—

(i)allows a supply of goods or services or both through it by an

•unregistered person other than a person exempted from registration by a

•notification issued under this Act to make such supply;

•(ii) allows an inter-State supply of goods or services or both through it

•by a person who is not eligible to make such inter-State supply; or

•(iii) fails to furnish the correct details in the statement to be furnished

•under sub-section (4) of section 52 of any outward supply of goods effected

•through it by a person exempted from obtaining registration under this Act,

•shall be liable to pay a penalty o f ten thousand rupees, or an amount equivalent to

•the amount of tax involved had such supply been made by a registered person other

•than a person paying tax under section 10, whichever is higher.

•* * * * *

SECTION Section 195

Untitled Section

127.Where the proper officer is of the view that a person is liable to a penalty

•and the same is not covered under any proceedings under section 62 or section 63

•or section 64 or section 73 or section 74 or section 129 or section 130, he may issue

•an order levying such penalty after giving a reasonable opportunity of being heard

•to such person.

•* * * * *

SECTION Section 196

Untitled Section

171.(1) Any reduction in rate of tax on any supply of goods or services or the

•benefit of input tax credit shall be passed on to the recipient by way of commensurate

•reduction in prices.

(2)The Central Government may on recommendations of the C ouncil, by

•notification, constitute an Authority, or empower an existing Authority constituted

•under any law for the time being in force, to examine whether input tax credits availed

•by any registered person or the reduction in the tax rate have actually r esulted in a

•commensurate reduction in the price of the goods or services or both supplied by him.

(3)The Authority referred to in sub-section (2) shall exercise such powers and

•discharge such functions as may be prescribed.

•(3A) Where the Authority referred to in sub-section (2), after holding examination

•as required under the said sub-section comes to the conclusion that any registered person

•has profiteered under sub -section (1), such person shall be liable to pay penalty

•equivalent to ten per cent. of the amount so profiteered:

•Provided that no penalty shall be leviable if the profiteered amount is

•deposited within thirty days of the date of passing of the order by the Authority.

Explanation.—For the purposes of this section, the expressi on “profiteered”

•shall mean the amount determined on account of not passing the benefit of reduction

•in rate of tax on supply of goods or services or both or the benefit of input tax credit

•to the recipient by way of commensurate reduction in the price of the goods or

•services or both.

•* * * * *

•LOK SABHA

•————

•A

•BILL

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

•————

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

SECTION Section 2

Untitled Section

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

•(Amendment) Act, 2025.

(2)Save as otherwise provided in this Act,––

(a)sections 34 and 36 shall be deemed to have come into force on the

•30th day of October, 2024;

•Short title and

commencement.

•2

•Amendment of

SECTION Section 20

Untitled Section

10.In section 31 of the principal Act,—

(a)in sub -section ( 3), in clause ( f), after the words and figure “of

SECTION Section 21

Untitled Section

•section 9 shall”, the words “, within the period as may be prescribed,” shall be

•inserted;

(b)after clause (g), the following Explanation shall be inserted, namely:––

•‘Explanation.––For the purposes of clause ( f), the expression

•“supplier who is not registered” shall include the supplier who is

•registered solely for the purpose of deduction of tax under section 51.’.

SECTION Section 22

Untitled Section

11.In section 35 of the principal Act, in sub -section (6), after the words and

•figures “section 73 or section 74”, the words, figures and letter “or section 74A”

•shall be inserted.

SECTION Section 23

Untitled Section

12.In section 39 of the principal Act, for sub -section ( 3), the following

•sub-section shall be substituted, namely:—

•“(3) Every registered person required to deduct tax at source under

SECTION Section 24

Untitled Section

•section 51 shall electronically furnish a return for every calendar month of the

•deductions made during the month in such form and manner and within such

•time as may be prescribed:

•Provided that the said registered person shall furnish a return for every

•calendar month whether or not any deductions have been made during the said

month.”.

SECTION Section 25

Untitled Section

13.In section 49 of the principal Act, in sub-section (8), in clause (c), after the

•words and figures “section 73 or section 74”, the words, figures and letter “or

SECTION Section 26

Untitled Section

•section 74A” shall be inserted.

•Amendment of

SECTION Section 27

Untitled Section

•section 17.

•Amendment of

SECTION Section 28

Untitled Section

•section 21.

•Amendment of

SECTION Section 29

Untitled Section

•section 30.

•Amendment of

SECTION Section 3

Untitled Section

•section 9.

•Amendment of

SECTION Section 30

Untitled Section

•section 31.

•Amendment of

SECTION Section 31

Untitled Section

•section 35.

•Amendment of

SECTION Section 32

Untitled Section

•section 39.

•Amendment of

SECTION Section 33

Untitled Section

•section 49.

•4

•Amendment of

SECTION Section 34

Untitled Section

•section 50.

•Amendment of

SECTION Section 35

Untitled Section

•section 51.

•Amendment of

SECTION Section 36

Untitled Section

•section 54.

•Amendment of

SECTION Section 37

Untitled Section

•section 61.

•Amendment of

SECTION Section 38

Untitled Section

•section 62.

•Amendment of

SECTION Section 39

Untitled Section

•section 63.

•Amendment of

SECTION Section 4

Untitled Section

•section 10.

•Insertion of new

SECTION Section 40

Untitled Section

•section 64.

•Amendment of

SECTION Section 41

Untitled Section

•section 65.

•Amendment of

SECTION Section 42

Untitled Section

•section 66.

•Amendment of

SECTION Section 43

Untitled Section

•section 70.

•Amendment of

SECTION Section 44

Untitled Section

•section 73.

14.In section 50 of the principal Act, in sub -section (1), in the proviso, after

•the words and figures “section 73 or section 74”, the words, figures and letter “or

SECTION Section 45

Untitled Section

•section 74A” shall be inserted.

SECTION Section 46

Untitled Section

15.In section 51 of the principal Act, in sub-section (7), after the words and

•figures “section 73 or section 74”, the words, figures and letter “or section 74A”

•shall be inserted.

SECTION Section 47

Untitled Section

16.In section 54 of the principal Act,—

(a)in sub-section (3), the second proviso shall be omitted;

(b)after sub -section ( 14) and before the Explanation, the following

•sub-section shall be inserted, namely:––

•“(15) Notwithstanding anything contained in this section, no

•refund of unutilised input tax credit on account of zero rated supply of

•goods or of integrated tax paid on account of zero rated supply of goods

•shall be allowed where such zero rated supply of goods is subjected to

•export duty.”.

SECTION Section 48

Untitled Section

17.In section 61 of the principal Act, in sub -section (3), after the words and

•figures “section 73 or section 74”, the words, figures and letter “or section 74A”

•shall be inserted.

SECTION Section 49

Untitled Section

18.In section 62 of the principal Act, in sub -section (1), after the words and

•figures “section 73 or section 74”, the words, figures and letter “or section 74A”

•shall be inserted.

SECTION Section 5

Untitled Section

•section 11A.

•Power not to

•recover goods

•and services tax

•not levied or

•short-levied as a

•result of general

practice.

•Amendment of

SECTION Section 50

Untitled Section

19.In section 63 of the principal Act, after the words and figures “section 73

•or section 74”, the words, figures and letter “or section 74A” shall be inserted.

SECTION Section 51

Untitled Section

20.In section 64 of the principal Act, in sub -section (2), after the words and

•figures “section 73 or se ction 74”, the words, figures and letter “or section 74A”

•shall be inserted.

SECTION Section 52

Untitled Section

21.In section 65 of the principal Act, in sub -section (7), after the words and

•figures “section 73 or section 74”, the words, figures and letter “or section 74A”

•shall be inserted.

SECTION Section 53

Untitled Section

22.In section 66 of the principal Act, in sub -section (6), after the words and

•figures “section 73 or section 74”, the words, figures and letter “or section 74A”

•shall be inserted.

SECTION Section 54

Untitled Section

23.In section 70 of the principal Act, after sub -section ( 1), the foll owing

•sub-section shall be inserted, namely:––

•“(1A) All persons summoned under sub -section (1) shall be bound to

•attend, either in person or by an authorised representative, as such officer may

•direct, and the person so appearing shall state the truth during examination or

•make statements or produce such documents and other things as may be

required.”.

SECTION Section 55

Untitled Section

24.In section 73 of the principal Act,––

(a)in the marginal heading, after the words “Determination of tax”, the

•words and figures “, pertaining to the period up to Financial Year 2023-24,”

•shall be inserted;

(b)after sub -section (11), the following sub -section shall be inserted,

•namely:—

•“(12) The provisions of this section shall be applicable for

•determination of tax pertaining to the period up to

•Financial Year 2023-24.”.

•5

•10

•15

•20

•25

•30

•35

•40

•45

•5

•10

•15

•20

•25

•30

•35

•40

•45

•50

SECTION Section 56

Untitled Section

25.In section 74 of the principal Act,––

(a)in the marginal heading, after the words “Determination of tax”, the

•words and figures “, pertaining to the period up to Financial Year 2023-24,”

•shall be inserted;

(b)after sub -section ( 11) and before Explanation 1, the following

•sub-section shall be inserted, namely:––

•“(12) The provisions of this section shall be applicable for

•determination of tax pertaining to the period up to

•Financial Year 2023-24.”;

(c)Explanation 2 shall be omitted.

SECTION Section 57

Untitled Section

26.After section 74 of the principal Act, the following section shall be

•inserted, namely:—

•‘74A. (1) Where it appears to the proper officer that any tax has not been

•paid or short paid or erroneously refunded, or where input tax credit has been

•wrongly availed or utilised, he shall serve notice on the person chargeable with

•tax which has not been so paid or which has been so short paid or to whom the

•refund has erroneously been made, or who has wrongly availed or uti lised

•input tax credit, requiring him to show cause as to why he should not pay the

•amount specified in the notice along with interest payable thereon under

SECTION Section 58

Untitled Section

•section 50 and a penalty leviable under the provisions of this Act or the rules

•made thereunder.

(2)The proper officer shall issue the notice under sub-section (1) within

•forty-two months from the due date for furnishing of annual return for the

•financial year to which the tax not paid or short paid or input tax credit wrongly

•availed or utilised relat es to or within forty -two months from the date of

•erroneous refund.

(3)Where a notice has been issued for any period under sub- section (1),

•the proper officer may serve a statement, containing the details of tax not paid

•or short paid or erroneously refunded or input tax credit wrongly availed or

•utilised for such periods other than those covered under sub-section (1), on the

•person chargeable with tax.

(4)The service of such statement shall be deemed to be service of notice

•on such person under sub-section (1), subject to the condition that the grounds

•relied upon for such tax periods other than those covered under

•sub-section (1) are the same as are mentioned in the earlier notice.

(5)The penalty in case where a ny tax which has not been paid or short

•paid or erroneously refunded, or where input tax credit has been wrongly

•availed or utilised,––

(i)for any reason, other than the reason of fraud or any wilful

•misstatement or suppression of facts to evade tax, shall be equivalent to

•ten per cent. of tax due from such person or ten thousand rupees,

•whichever is higher;

•(ii) for the reason of fraud or any wilful misstatement or

•suppression of facts to evade tax shall be equivalent to the tax due from

•such person.

(6)The proper officer shall, after considering the representation, if any,

•made by the person chargeable with tax, determine the amount of tax, interest

•and penalty due from such person and issue an order.

(7)The proper officer shall issue the order under sub-section (6) within

•twelve months from the date of issuance of notice specified in sub-section (2):

•Amendment of

SECTION Section 59

Untitled Section

•section 74.

•Insertion of new

SECTION Section 6

Untitled Section

•section 13.

•Amendment of

SECTION Section 60

Untitled Section

•section 74A.

•Determination of

•tax not paid or

•short paid or

•erroneously

•refunded or

•input tax credit

•wrongly availed

•or utilised for

•any reason

•pertaining to

•Financial Year

•2024-25

onwards.

•6

•Provided that where the proper officer is not able to issue the order

•within the specified period, the Commissioner, or an officer authorised by the

•Commissioner senior in rank to the proper officer but not below the rank of

•Joint Commissioner of State Tax, may, having regard to the reasons for delay

•in issuance of the order under sub-section (6), to be recorded in writing, before

•the expiry of the specified period, extend the said period further by a maximum

•of six months.

(8)The person chargeable with tax where any tax has not been paid or

•short paid or erroneously refunded, or where input tax credit has been wrongly

•availed or utilised for any reason, other than the reason of fraud or any wilful

•misstatement or suppression of facts to evade tax, may,––

(i)before service of notice under sub-section (1), pay the amount of

•tax along with interest payable under section 50 of such tax on the basis

•of his own ascertainment of such tax or the tax as ascertained by the proper

•officer and inform the proper officer in writing of such payment, and the

•proper officer, on receipt of such information shall not serve any notice

•under sub-section (1) or the statement under sub-section (3), as the case

•may be, in respect of the tax so paid or any penalty payable under the

•provisions of this Act or the rules made thereunder;

•(ii) pay the said tax along with interest payable under section 50

•within sixty days of issue of show cause notice, and on doing so, no

•penalty shall be payable and all proceedings in respect of the said notice

•shall be deemed to be concluded.

(9)The person chargeable with tax, where any tax has not been paid or

•short paid or erroneously refunded or where input tax credit has been wrongly

•availed or utilised by reason of fraud, or any wilful misstatement or

•suppression of facts to evade tax, may,―

(i)before service of notice under sub -section (1), pay the amount

•of tax along with interest payable under section 50 and a penalty

•equivalent to fifteen per cent. of such tax on the basis of his own

•ascertainment of such tax or the tax as ascertained by the proper officer

•and inform the proper officer in writing of such payment, and the proper

•officer, on receipt of such information, shall not serve any notice under

•sub-section (1), in respect of the tax so paid or any penalty payable under

•the provisions of this Act or the rules made thereunder;

•(ii) pay the said tax along with interest payable under section 50

•and a penalty equivalent to twenty-five per cent. of such tax within sixty

•days of issue of the notice, and on doing so, all proceedings in respect of

•the said notice shall be deemed to be concluded;

•(iii) pay the said tax along with interest payable thereon under

SECTION Section 61

Untitled Section

•section 50 and a penalty equivalent to fifty per cent. of such tax within

•sixty days of communication of the order, and on doing so, all proceedings

•in respect of the said notice shall be deemed to be concluded.

(10)Where the proper officer is of the opinion that the amount paid

•under clause (i) of sub-section (8) or clause (i) of sub-section (9) falls short of

•the amount actually payable, he shall proceed to issue the notice as provided

•for in sub-section (1) in respect of such amount which falls short of the amount

•actually payable.

(11)Notwithstanding anything contained in clause ( i) or clause ( ii) of

•sub-section (8), penalty under clause ( i) of sub -section (5) shall be payable

•where any amount of self-assessed tax or any amount collected as tax has not

•been paid within a period of thirty days from the due date of payment of

•such tax.

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(12)The provisions of this section shall be applicable for determination

•of tax pertaining to the Financial Year 2024-25 onwards.

•Explanation 1.––For the purposes of this section,––

(i)the expression “all proceedings in respect of the said notice”

•shall not include proceedings under section 132;

•(ii) where the notice under the same p roceedings is issued to the

•main person liable to pay tax and some other persons, and such

•proceedings against the main person have been concluded under this

•section, the proceedings against all the persons liable to pay penalty

•under sections 122 and 125 are deemed to be concluded.

•Explanation 2.––For the purposes of this Act, the expression

•“suppression” shall mean non -declaration of facts or information which a

•taxable person is required to declare in the return, statement, report or any

•other document f urnished under this Act or the rules made thereunder, or

•failure to furnish any information on being asked for, in writing, by the proper

officer.’.

SECTION Section 62

Untitled Section

27.In section 75 of the principal Act,—

(a)in sub-section (1), after the word and figures “section 74”, the words,

•brackets, figures and letter “or sub-sections (2) and (7) of section 74A” shall

•be inserted;

(b)after sub -section ( 2), the following sub -section shall be inserted,

•namely:––

•“(2A) Where any Appellate Authority or Appellate Tribunal or

•court concludes that the penalty under clause ( ii) of sub -section (5) of

SECTION Section 63

Untitled Section

•section 74A is not sustainable for the reason that the charges of fraud or

•any wilful misstatement or suppression of facts to evade tax has not been

•established against the person to whom the notice was issued, the penalty

•shall be payable by such person, under clause ( i) of sub -section (5) of

SECTION Section 64

Untitled Section

•section 74A.”;

(c)for sub -section (10), the following sub -section shall be substituted,

•namely:––

•“(10) The adjudication proceedings shall be deemed to be

•concluded, if the order is not issued within the period specified in

•sub-section (10) of section 73 or in sub -section (10) of section 74 or in

•sub-section (7) of section 74A.”;

(d)in sub -section ( 11), after the word and figures “section 74” , the

•words, brackets, figures and letter “or sub-section (7) of section 74A” shall be

•inserted;

(e)in sub -section ( 12), after the words and figures “section 73 or

SECTION Section 65

Untitled Section

•section 74”, the words, figures and letter “or section 74A” shall be inserted;

(f)in sub-section ( 13), after the words and figures “section 73 or

SECTION Section 66

Untitled Section

•section 74”, the words, figures and letter “or section 74A” shall be inserted.

SECTION Section 67

Untitled Section

28.In section 104 of the principal Act, in sub-section (1), in the Explanation,

•after the word and figures “se ction 74”, the words, brackets, figures and letter “or

•sub-sections (2) and (7) of section 74A” shall be inserted.

SECTION Section 68

Untitled Section

29.In section 107 of the principal Act,––

(a)in sub-section (6), in clause (b), for the word “twenty-five”, the word

•“twenty” shall be substituted;

•Amendment of

SECTION Section 69

Untitled Section

•section 75.

•Amendment of

SECTION Section 7

Untitled Section

•section 16.

(b)sections 2 to 5, 7 to 30, 32, 33 and 35 shall be deemed to have come

•into force on the 1st day of November, 2024; and

(c)section 37 shall be deemed to have come into force on the 9th day of

•June, 2025.

SECTION Section 70

Untitled Section

•section 104.

•Amendment of

SECTION Section 71

Untitled Section

•section 107.

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•Amendment of

SECTION Section 72

Untitled Section

•section 112.

•Amendment of

SECTION Section 73

Untitled Section

•section 122.

•Amendment of

SECTION Section 74

Untitled Section

•section 127.

•Insertion of new

SECTION Section 75

Untitled Section

•section 128A.

•Waiver of

•interest or

•penalty or both

•relating to

•demands raised

•under section 73,

•for certain tax

periods.

(b)in sub-section (11), in the second proviso, after the words and figures

•“section 73 or section 74”, the words, figures and letter “or section 74A” shall

•be inserted.

SECTION Section 76

Untitled Section

30.In section 112 of the principal Act,––

(a)in sub-section (1), after the words “from the date on which the order

•sought to be appealed against is communicated to the person preferring the

•appeal”, the words “; or the date, as may be notified by the Government, on

•the recommendations of the Council, for filing appeal before the Appellate

•Tribunal under this Act, whichever is later.” shall be inserted and shall be

•deemed to have been inserted with effect from the 1st day of August, 2024;

(b)in sub-section (3), after the words “from the date on which the said

•order has been passed”, the words “; or the date, as may be notified by the

•Government, on the recommendations of the Council, for the purpose of filing

•application before the Appellate Tribunal under this Act, whichever is later,”

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

•the 1st day of August, 2024;

(c)in sub -section ( 6), after the words, brackets and figure “after the

•expiry of the period referred to in sub -section (1)”, the words, brackets and

•figure “or permit the filing of an application within three months after the

•expiry of the period referred to in sub-section (3)” shall be inserted;

(d)in sub-section (8), in clause (b),––

(i)for the words “twenty per cent.”, the words “ten per cent.” shall

•be substituted;

•(ii) for the words “fifty crore rupees”, the words “twenty crore

•rupees” shall be substituted.

SECTION Section 77

Untitled Section

31.In section 122 of the principal Act, in sub-section (1B), for the words “Any

•electronic commerce operator who”, the words and figures “Any electronic

•commerce operator, who is liable to collect tax at source under section 52,” shall be

•substituted and sha ll be deemed to have been substituted with effect from the

•1st day of October, 2023.

SECTION Section 78

Untitled Section

32.In section 127 of the principal Act, after the words and figures “section 73

•or section 74”, the words, figures and letter “or section 74A” shall be inserted.

SECTION Section 79

Untitled Section

33.After section 128 of the principal Act, the following section shall be

•inserted, namely:––

•“128A. (1) Notwithstanding anything to the contrary contained in this

•Act, where any amount of tax is payable by a person chargeable with tax in

•accordance with,––

(a)a notice issued under sub -section ( 1) of section 73 or a

•statement issued under sub-section (3) of section 73, and where no order

•under sub-section (9) of section 73 has been issued; or

(b)an order passed under sub-section (9) of section 73, and where

•no order under sub -section ( 11) of section 107 or sub -section ( 1) of

SECTION Section 8

Untitled Section

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

•as the principal Act), in section 9, in sub -section (1), after the words “alcoholic

•liquor for human consumption”, the words “and un-denatured extra neutral alcohol

•or rectified spirit used for manufacture of alcoholic liquor, for human consumption”

•shall be inserted.

SECTION Section 80

Untitled Section

•section 108 has been passed; or

(c)an order passed under sub -section ( 11) of section 107 or

•sub-section (1) of section 108, and where no order under sub-section (1)

•of section 113 has been passed,

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•pertaining to the period from 1st July, 2017 to 31st March, 2020, or a part

•thereof, and the said person pays the full amount of tax payable as per the

•notice or statement or the order referred to in clause ( a), clause ( b) or

SECTION Section 81

Untitled Section

•clause (c), as the case may be, on or before the date, as may be notified by the

•Government on the recommendations of the Council, no interest under

SECTION Section 82

Untitled Section

•section 50 and penalty under this Act, shall be payable and all the proceedings

•in respect of the said notice or order or statement, as the case may be, shall be

•deemed to be concluded, subject to such conditions as may be prescribed:

•Provided that where a notice has been issued under sub -section (1) of

SECTION Section 83

Untitled Section

•section 74, and an order is passed or required to be passed by the proper officer

•in pursuance of the direction of the Appellate Authority or Appellate Tribunal

•or a court in accordance with the provisions of sub -section (2) of section 75,

•the said notice or order shall be considered to be a notice or order, as the case

•may be, referred to in clause (a) or clause (b) of this sub-section:

•Provided further that the conclusion of the proceedings under this

•sub-section, in cases where an application is filed under sub -section (3) of

SECTION Section 84

Untitled Section

•section 107 or under sub-section (3) of section 112 or an appeal is filed by an

•officer of central tax under sub -section ( 1) of section 117 or under

•sub-section (1) of section 118 or where any proceedings are initiated under

•sub-section (1) of section 108, aga inst an order referred to in clause ( b) or

SECTION Section 85

Untitled Section

•clause (c) or against the directions of the Appellate Authority or the Appellate

•Tribunal or the court referred to in the first proviso, shall be subject to the

•condition that the said person pays the additional a mount of tax payable, if

•any, in accordance with the order of the Appellate Authority or the Appellate

•Tribunal or the court or the Revisional Authority, as the case may be, within

•three months from the date of the said order:

•Provided also that where such interest and penalty has already been paid,

•no refund of the same shall be available.

(2)Nothing contained in sub-section (1) shall be applicable in respect of

•any amount payable by the person on account of erroneous refund.

(3)Nothing contained in sub-section (1) shall be applicable in respect of

•cases where an appeal or writ petition filed by the said person is pending

•before Appellate Authority or Appellate Tribunal or a court, as the case may

•be, and has not been withdrawn by the said person on or be fore the date

•notified under sub-section (1).

(4)Notwithstanding anything contained in this Act, where any amount

•specified under sub-section (1) has been paid and the proceedings are deemed

•to be concluded under the said sub-section, no appeal under sub-section (1) of

SECTION Section 86

Untitled Section

•section 107 or sub-section (1) of section 112 shall lie against an order referred

•to in clause (b) or clause (c) of sub-section (1), as the case may be.”.

SECTION Section 87

Untitled Section

34.In section 171 of the principal Act,––

(a)in sub -section (2), the following provi so and Explanation shall be

•inserted, namely:––

•‘Provided that the Government may by notification, on the

•recommendations of the Council, specify the date from which the said

•Authority shall not accept any request for examination as to whether

•input tax credits availed by any registered person or the reduction in the

•tax rate have actually resulted in a commensurate reduction in the price

•of the goods or services or both supplied by him.

Explanation.––For the purposes of this sub -section, “request for

•examination” shall mean the written application filed by an applicant

•requesting for examination as to whether input tax credits availed by any

•Amendment of

SECTION Section 88

Untitled Section

•section 171.

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•Amendment of

•Schedule III.

•No refund of tax

•paid or input tax

•credit reversed.

•Validation of

•actions taken

•under Manipur

•Ordinance

•1 of 2024.

•Repeal and

savings.

•registered person or the reduction in the tax rate have actually resulted

•in a commensurate reduction in the price of the goods or services or both

•supplied by him.’;

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

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

•inserted, namely:––

•‘Explanation 2.––For the purposes of this section, the expression

•“Authority” shall include the “Appellate Tribunal”.’.

SECTION Section 89

Untitled Section

35.In Schedule III to the principal Act, after paragraph 8 and before

•Explanation 1, the following paragraphs shall be inserted, namely:―

•“9. Activity of apportionment of co -insurance premium by the lead

•insurer to the co-insurer for the insurance services jointly supplied by the lead

•insurer and the co-insurer to the insured in co -insurance agreements, subject

•to the condition t hat the lead insurer pays the central tax, the State tax, the

•Union territory tax and the integrated tax on the entire amount of premium

•paid by the insured.

SECTION Section 9

Untitled Section

3.In section 10 of the principal Act, in sub -section (5), after the words and

•figures “section 73 or section 74”, the words, figures and letter “or section 74A”

•shall be inserted.

SECTION Section 90

Untitled Section

10.Services by insurer to the reinsurer for which ceding commission or

•the reinsurance commission is deducted from reinsurance premium paid by

•the insurer to the reinsurer, subject to the condition that the central tax, the

•State tax, the Union territory tax and the integrated tax is paid by the reinsurer

•on the gross reinsurance premium payable by th e insurer to the reinsurer,

•inclusive of the said ceding commission or the reinsurance commission.”.

SECTION Section 91

Untitled Section

36.No refund shall be made of all the tax paid or the input tax credit reversed,

•which would not have been so paid, or not reversed, had section 6 been in force at

•all material times.

SECTION Section 92

Untitled Section

37.Notwithstanding the cessation of the Manipur Goods and Services Tax

•(Eighth Amendment) Ordinance, 2024, anything done or any action taken or

•purported to have been done or taken under the provisions of the said Ordi nance

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

•provisions of this Act as if such provisions had been in force at all material times.

SECTION Section 93

Untitled Section

38.(1) The Manipur Goods and Services Tax (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.

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•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 94

Untitled Section

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

•amended through sections 114 to 150 of the Finance (No.2) Act, 2024 and similar

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

•Act, 2017 at the earliest to bring them into effect from 1st November, 2024, as per

•the decision of the 54th GST Council and to avoid repugnancy with the said

•Central Act.

SECTION Section 95

Untitled Section

3.Since the Legislative Assembly of Manipur was not in session, the Governor

•of Manipur promulgated the Manipur Goods and Services Tax (Eighth Amendment)

•Ordinance, 2024 on the 30th October, 2024.

SECTION Section 96

Untitled Section

4.On the 13th February, 2025, a proclamation was issued by the President

•under article 356 of the Constitution declaring that the powers of the Legislature of

•the State of Manipur shall be exercisable by or under the authority of Parliament. In

•the mean time, the Manipur Goods and Services Tax (Eighth Amendment)

•Ordinance, 2024 ceased to operate on the 29th April, 2025.

SECTION Section 97

Untitled Section

5.As the said proclamation issued by the President was in force in the State

•of Manipur since 13t h February, 2025 and 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, in exercise of the powers

•conferred by clause (1) of article 123 of the Constitution, promulgated the Manipur

•Goods and Services Tax (Amendment) Ordinance, 2025 on the 9th June, 2025.

SECTION Section 98

Untitled Section

6.In accordance with sub -clause ( a) of clause ( 2) of article 123 of the

•Constitution, the Manipur Goods and Services Tax (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 (Amendment) Bill, 2025 i n

Parliament.The salient features of the said Bill, inter alia, are––

(i)to amend sub -section ( 1) of section 9 of the Manipur Goods and

•Services Tax Act, 2017 (the said Act) so as to levy State tax on un-denatured

•extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor

•for human consumption;

•(ii) to make consequential amendments in sub-section (5) of section 10

•of the said Act, so as to incorporate a reference to the proposed new

SECTION Section 99

Untitled Section

•section 74A;

•(iii) to insert a new sec tion 11A in the said Act, so as to empower the

•Government of Manipur to regularise non-levy or short levy of State tax where

•it is satisfied that such non-levy or short levy was a result of general practice;

•(iv) to amend sub -section ( 3) of section 13 of t he said Act, so as to

•specify the time of supply of services in cases where the invoice is required to

•be issued by the recipient of services in reverse charge supplies;

(v)to insert a new sub-section (5) in section 16 of the said Act, so as to

•carve out an exception to the existing sub -section (4) and to provide that in

•respect of an invoice or debit note for the Financial Years 2017-18, 2018-19,

•2019-20 and 2020-21, the registered person shall be entitled to take input tax

•credit in any return und er article 39 which is filed up to the thirtieth day of

•November, 2021;

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•12

•(vi) to insert a new section 74A to provide for determination of tax not

•paid or short paid or erroneously refunded or input tax credit wrongly availed

•or utilised for any reason pertaining to Financial Year 2024 -25 onwards and

•to make consequential amendments thereto in the relevant provisions of the

•said Act;

•(vii) to insert a new section 128A to provide for waiver of interest or

•penalty or both relating to demands raised under section 73, for certain

•tax periods;

•(viii) to validate the actions taken under the lapsed Manipur Goods and

•Services Tax (Eighth Amendment) Ordinance, 2024; and

•(ix) to insert a suitable saving clause to save the actions taken under the

•Manipur Goods and Services Tax (Amendment) Ordinance, 2025 proposed to

•be replaced.