Vidhi Codex

Bare Act

The Manipur Goods and Services Tax Act, 2017

Tax2017109 sections21 chapters

This Act establishes a tax system for the state of Manipur to levy and collect taxes on the supply of goods and services within the state. It applies to all businesses and individuals engaged in taxable activities across Manipur, effectively replacing previous indirect taxes. By creating a unified tax structure, the law aims to simplify compliance, ensure a level playing field for traders, and generate revenue for the state government. It governs how tax is calculated, collected, and managed for local transactions, ensuring that the state can fund public services through a modernized indirect tax framework.

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Chapter I PRELIMINARY →

    Chapter II ADMINISTRATION →

      Chapter III LEVY AND COLLECTION OF TAX →

      1. 8Thetaxliabilityonacompositeoramixedsupplyshallbe

      Chapter IV TIME AND VALUE OF SUPPLY →

        Chapter V INPUT TAX CREDIT →

          Chapter VI REGISTRATION →

            Chapter VII TAX INVOICE, CREDIT AND DEBIT NOTES →

              Chapter VIII ACCOUNTS AND RECORDS →

                Chapter IX RETURNS →

                  Chapter X PAYMENT OF TAX →

                    Chapter XI REFUNDS →

                    1. 58Consumer Welfare Fund.

                    Chapter XII ASSESSMENT →

                    1. 59Utilisation ofFund.
                    2. 61Provisional Assessment.
                    3. 6261.
                    4. 6379
                    5. 64'

                    Chapter XIII AUDIT →

                    1. 65Sumnnryusessment'in
                    2. 6681

                    Chapter XIV INSPECTION, SEARCH, SEIZURE AND ARREST →

                    1. 68earlier.
                    2. 6985
                    3. 70tafl908
                    4. 71Indian Penal Code.
                    5. 72accountant.

                    Chapter XV DEMANDS AND RECOVERY →

                    1. 73RECOVERY
                    2. 7489
                    3. 75officer.
                    4. 7693
                    5. 77•·
                    6. 78SI Government.
                    7. 79him.
                    8. 81recovery.
                    9. 82of2016
                    10. 83··
                    11. 84cases.

                    Chapter XVI LIABILITY TO PAY IN CERTAIN CASES →

                    1. 85CASES
                    2. 86busineSS.
                    3. 87Act.
                    4. 88of2016
                    5. 89.":
                    6. 91Commissioner.
                    7. 92!lCCOrclingly.
                    8. 93.
                    9. 94104

                    Chapter XVII ADVANCE RULING →

                    1. 951
                    2. 96Definitions.
                    3. 97prescribed.
                    4. 98:)
                    5. 99-?
                    6. 100Advance Ruling.
                    7. 101·,;.
                    8. 102pronoun?
                    9. 103·
                    10. 104·,cc.,.
                    11. 105offi??r
                    12. 106•

                    Chapter XVIII APPEALS AND REVISION →

                    1. 107'".'
                    2. 109Revisioajif Authority.
                    3. 110'
                    4. 111Services Tax Act.
                    5. 112.
                    6. 114,118
                    7. 116amount.
                    8. 117Act.
                    9. 118'i
                    10. 119High Court.
                    11. 120·
                    12. 121(1).

                    Chapter XIX OFFENCES AND PENALTIES →

                    1. 123rupees.
                    2. 124rupees.
                    3. 125rupees.
                    4. 126General penalty.
                    5. 127percentage.
                    6. 128person.
                    7. 129127
                    8. 130officer.
                    9. 131Government
                    10. 132··
                    11. 133132
                    12. 134Commissioner.
                    13. 135offence.
                    14. 136probability.
                    15. 137of
                    16. 138·

                    Chapter XX TRANSITIONAL PROVISIONS →

                    1. 139PROVISIONS
                    2. 14024.
                    3. 141prescribed.
                    4. 142(S)_ofsection

                    Chapter XXI MISCELLANEOUS →

                    1. 143PROVISIONS
                    2. 144worker.
                    3. 145evidence.
                    4. 146evidence.
                    5. 147149
                    6. 148India.
                    7. 149persons.
                    8. 150prescribed.
                    9. 151return.
                    10. 152·
                    11. 153suchinformation.
                    12. 154152
                    13. 155taken.
                    14. 156person.
                    15. 157Indian Penal Code.
                    16. 158thereunder.
                    17. 159information.
                    18. 160it.
                    19. 161communication.
                    20. 162rectification.
                    21. 163Act.
                    22. 164•
                    23. 165rupees.
                    24. 167·
                    25. 168157
                    26. 169directions.
                    27. 170..
                    28. 171ignored.
                    29. 172J_,:
                    30. 173State Legislature.

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