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The Manipur Goods and Services Tax (Third Amendment) Act, 2021

Tax202116 sections

This Act amends the Manipur Goods and Services Tax Act, 2017 to update tax rules and compliance procedures. It applies to all registered taxpayers and the state government in Manipur. The changes clarify the issuance of tax invoices, extend time limits for certain actions, and introduce stricter penalties for tax evasion and fraud. By updating these regulations, the state aims to improve tax administration, ensure accurate record-keeping, and deter non-compliance, ultimately strengthening the state's revenue collection and ensuring fair business practices across the state.

Start reading →Read full ActSections
  1. 1. Short title and commencement
  2. 2. Amendment of section 2
  3. 3. Amendment of section 10
  4. 4. Amendment of section 16
  5. 5. Amendment of section 29
  6. 6. Amendment of section 30
  7. 7. Amendment of section 31
  8. 8. Amendment of section 51
  9. 9. Amendment of section 122
  10. 10. Amendment of section 132
  11. 11. Amendment of section 140
  12. 12. Insertion of new section 168A in Act 3 of 2017
  13. 13. Amendment of Section 172
  14. 14. Amendment to Schedule II of 3 of 2017
  15. 15. Retrospective exemption from, or levy or collection of, central tax in certain cases
  16. 16. Manipur Repeal and savings

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