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EXTRAORDINARY
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PART II — Section 1
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PUBLISHED BY AUTHORITY
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No. 27] NEW DELHI, MONDAY, AUGUST 18, 2025/SHRAVANA 27, 1947 (Saka)
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Separate paging is given to this Part in order that it may be filed as a separate compilation.
MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 18th August, 2025/Shravana 27, 1947 (Saka)
The following Act of Parliament received the assent of the President on the
18th August, 2025 and is hereby published for general information:—
BillNo.101-Fof2025
THE MANIPUR GOODS AND SERVICES TAX (AMENDMENT)
THE MANIPUR GOODS ANADC TS,E 2R0V25ICES TAX (AMENDMENT)
BILL, 2025
No. 22 of 2025
(AS PASSED BY THE HOUSES OF PARLIAMENT)
A [18th August, 2025.]
BILL
An Act further to amend the Manipur Goods and Services Tax Act, 2017.
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:––
1. (1) This Act may be called the Manipur Goods and Services Tax Short title and
(Amendment) Act, 2025. commencement.
(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;2 THE GAZETTE OF INDIA EXTRAORDINARY [Part II—
(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.
Amendment of 2.In the Manipur Goods and Services Tax Act, 2017 (hereinafter referred to Manipur Act
section 9. as the principal Act), in section 9, in sub-section (1), after the words “alcoholic 3 of 2017.
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.
Amendment of
3. In section 10 of the principal Act, in sub-section (5), after the words and
section 10. figures “section 73 or section 74”, the words, figures and letter “or section 74A”
shall be inserted.
Insertion of new 4.After section 11 of the principal Act, the following section shall be inserted,
section 11A. namely:––
Power not to “11A. Notwithstanding anything contained in this Act, if the
recover goods Government is satisfied that––
and services tax
not levied or (a)a practice was, or is, generally prevalent regarding levy of State
short-levied as a
tax (including non-levy thereof) on any supply of goods or services or
result of general
practice. 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.”.
Amendment of 5.In section 13 of the principal Act, in sub-section (3),––
section 13.
(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
clause (b)”, the words, brackets and letter “or clause (c)” shall be inserted.
Amendment of 6. In section 16 of the principal Act, after sub-section (4), the following
section 16. 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.Sec. 1] THE GAZETTE OF INDIA EXTRAORDINARY 3
(6) Where registration of a registered person is cancelled under
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 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.”.
7. In section 17 of the principal Act, in sub-section (5), in clause (i), for the Amendment of
words and figures “sections 74, 129 and 130”, the words and figures “section 74 in section 17.
respect of any period up to Financial Year 2023-24” shall be substituted.
8.In section 21 of the principal Act, after the words and figures “section 73 or Amendment of
section 21.
section 74”, the words, figures and letter “or section 74A” shall be inserted.
9.In section 30 of the principal Act, in sub-section (2), after the proviso, the Amendment of
following proviso shall be inserted, namely:–– section 30.
“Provided further that such revocation of cancellation of registration
shall be subject to such conditions and restrictions, as may be prescribed.”.
10.In section 31 of the principal Act,— Amendment of
section 31.
(a) in sub-section (3), in clause (f), after the words and figure “of
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.’.
11. In section 35 of the principal Act, in sub-section (6), after the words and Amendment of
figures “section 73 or section 74”, the words, figures and letter “or section 74A” section 35.
shall be inserted.
12. In section 39 of the principal Act, for sub-section (3), the following Amendment of
sub-section shall be substituted, namely:— section 39.
“(3) Every registered person required to deduct tax at source under
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.”.
13.In section 49 of the principal Act, in sub-section (8), in clause (c), after the Amendment of
section 49.
words and figures “section 73 or section 74”, the words, figures and letter “or
section 74A” shall be inserted.4 THE GAZETTE OF INDIA EXTRAORDINARY [Part II—
Amendment of 14.In section 50 of the principal Act, in sub-section (1), in the proviso, after
section 50.
the words and figures “section 73 or section 74”, the words, figures and letter “or
section 74A” shall be inserted.
15. In section 51 of the principal Act, in sub-section (7), after the words and
Amendment of
section 51. figures “section 73 or section 74”, the words, figures and letter “or section 74A”
shall be inserted.
Amendment of 16.In section 54 of the principal Act,—
section 54.
(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.”.
Amendment of 17. In section 61 of the principal Act, in sub-section (3), after the words and
section 61. figures “section 73 or section 74”, the words, figures and letter “or section 74A”
shall be inserted.
Amendment of 18. In section 62 of the principal Act, in sub-section (1), after the words and
section 62. figures “section 73 or section 74”, the words, figures and letter “or section 74A”
shall be inserted.
Amendment of 19.In section 63 of the principal Act, after the words and figures “section 73
section 63.
or section 74”, the words, figures and letter “or section 74A” shall be inserted.
Amendment of 20. In section 64 of the principal Act, in sub-section (2), after the words and
section 64. figures “section 73 or section 74”, the words, figures and letter “or section 74A”
shall be inserted.
Amendment of 21. In section 65 of the principal Act, in sub-section (7), after the words and
section 65. figures “section 73 or section 74”, the words, figures and letter “or section 74A”
shall be inserted.
Amendment of 22. In section 66 of the principal Act, in sub-section (6), after the words and
section 66. figures “section 73 or section 74”, the words, figures and letter “or section 74A”
shall be inserted.
Amendment of 23. In section 70 of the principal Act, after sub-section (1), the following
section 70.
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.”.
Amendment of 24.In section 73 of the principal Act,––
section 73.
(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.”.Sec. 1] THE GAZETTE OF INDIA EXTRAORDINARY 5
25.In section 74 of the principal Act,–– Amendment of
section 74.
(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.
26. After section 74 of the principal Act, the following section shall be Insertion of new
section 74A.
inserted, namely:—
‘74A. (1) Where it appears to the proper officer that any tax has not been Determination of
paid or short paid or erroneously refunded, or where input tax credit has been tax not paid or
short paid or
wrongly availed or utilised, he shall serve notice on the person chargeable with
erroneously
tax which has not been so paid or which has been so short paid or to whom the refunded or
refund has erroneously been made, or who has wrongly availed or utilised input tax credit
wrongly availed
input tax credit, requiring him to show cause as to why he should not pay the
or utilised for
amount specified in the notice along with interest payable thereon under any reason
section 50 and a penalty leviable under the provisions of this Act or the rules pertaining to
Financial Year
made thereunder.
2024-25
onwards.
(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 relates 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 any 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):6 THE GAZETTE OF INDIA EXTRAORDINARY [Part II—
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 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.Sec. 1] THE GAZETTE OF INDIA EXTRAORDINARY 7
(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 proceedings 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 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.’.
27.In section 75 of the principal Act,— Amendment of
section 75.
(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 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 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 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 74”, the words, figures and letter “or section 74A” shall be inserted.
28.In section 104 of the principal Act, in sub-section (1), in the Explanation, Amendment of
section 104.
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.
Amendment of
29.In section 107 of the principal Act,––
section 107.
(a)in sub-section (6), in clause (b), for the word “twenty-five”, the word
“twenty” shall be substituted;8 THE GAZETTE OF INDIA EXTRAORDINARY [Part II—
(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.
Amendment of 30.In section 112 of the principal Act,––
section 112.
(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.
Amendment of 31.In section 122 of the principal Act, in sub-section (1B), for the words “Any
section 122. 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 shall be deemed to have been substituted with effect from the
1st day of October, 2023.
Amendment of 32.In section 127 of the principal Act, after the words and figures “section 73
section 127. or section 74”, the words, figures and letter “or section 74A” shall be inserted.
Insertion of new 33. After section 128 of the principal Act, the following section shall be
section 128A. inserted, namely:––
Waiver of “128A. (1) Notwithstanding anything to the contrary contained in this
interest or
Act, where any amount of tax is payable by a person chargeable with tax in
penalty or both
relating to accordance with,––
demands raised
under section 73, (a) a notice issued under sub-section (1) of section 73 or a
for certain tax
statement issued under sub-section (3) of section 73, and where no order
periods.
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 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,Sec. 1] THE GAZETTE OF INDIA EXTRAORDINARY 9
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
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 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 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 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, against an order referred to in clause (b) or
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 amount 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 before 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 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.”.
Amendment of
34.In section 171 of the principal Act,––
section 171.
(a) in sub-section (2), the following proviso 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 any10 THE GAZETTE OF INDIA EXTRAORDINARY [Part II—Sec. 1]
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”.’.
Amendment of 35. In Schedule III to the principal Act, after paragraph 8 and before
Schedule III. 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 that 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.
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 the insurer to the reinsurer,
inclusive of the said ceding commission or the reinsurance commission.”.
No refund of 36. No refund shall be made of all the tax paid or the input tax credit
tax paid or reversed, which would not have been so paid, or not reversed, had section 6
input tax been in force at all material times.
credit reversed.
Validation of 37. Notwithstanding the cessation of the Manipur Goods and Services Tax
actions taken (Eighth Amendment) Ordinance, 2024, anything done or any action taken or
under Manipur
purported to have been done or taken under the provisions of the said Ordinance
Ordinance
shall always be deemed to have been done or taken under the corresponding
1 of 2024.
provisions of this Act as if such provisions had been in force at all material times.
Repeal and 38.(1) The Manipur Goods and Services Tax (Amendment) Ordinance, 2025 Ord. 1 of 2025.
savings. 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.
—————
DR. RAJIV MANI,
Secretary to the Govt. of India.
UPLOADED BY THE MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DELHI–110002
AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI–110054.
MGIPMRND—161GI(S4)—18-08-2025.