The Manipur Goods and Services Tax (Second Amendment) Act, 2019 (Manipur
The Manipur Goods and Services Tax (Second Amendment) Act, 2019 (Manipur
Tax201923 sections
This Act amends the Manipur Goods and Services Tax law to update the structure of advance rulings and provide tax relief for small businesses. It allows small enterprises with an annual turnover under fifty lakh rupees to pay a lower tax rate of up to three percent instead of the standard rate, provided they do not engage in inter-state trade or supply through e-commerce platforms. Additionally, the legislation clarifies how to calculate turnover for these small businesses and updates the reference to the National Appellate Authority for Advance Rulings, ensuring smoother compliance for local traders.
- 1. Short title and commencement
- 2. Amendment of section 2
- 3. Amendment of section 10
- 4. Amendment of section 22
- 5. Amendment of section 25
- 6. Amendment of section 31
- 7. Amendment of section 39
- 8. Amendment of section 44
- 9. Amendment of section 49
- 10. Amendment of section 50
- 11. Amendment of section 52
- 12. Insertion of new section 53A
- 13. Amendment of section 54
- 14. Amendment of section 95
- 15. Insertion of a new section 101A
- 16. Amendment of section 102
- 17. Amendment of section 103
- 18. Amendment of section 104
- 19. Amendment of section 105
- 21. Amendment of section 171
- 22. Amendment of notification number 111 issued under sub-section (1) of section 11 of Manipur Goods and Services Tax Act
- 31A. Insertion of new section 31A
- 39. Amendment of section 39
PDF: pending for this language.