**Executive Summary**
The document is the Manipur Goods and Services Tax (Second Amendment) Ordinance, 2025, issued by the President of India. The ordinance aims to amend the Manipur Goods and Services Tax Act, 2017, to align it with changes made to the Central Goods and Services Tax Act, 2017. Sections 2 to 5, 7 to 13 and 15 shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
**Key Points / Main Content**
* **Amendments to Section 2:**
* In clause (61), amends the reference to “section 9” to include subsections of section 5 of the Integrated Goods and Services Tax Act, 2017, effective from April 1, 2025.
* In clause (69), modifies the wording regarding "management of a municipal or local fund".
* Adds an explanation defining "local fund" and "municipal fund."
* Inserts clause (116A), defining "unique identification marking" by referencing a digital stamp or mark.
* **Amendments to Sections 12 and 13:**
* Omits subsection (4) in both sections.
* Modifies subsection (5) in both sections regarding the substitution of words and figures.
* **Amendments to Section 17:**
* In sub-section (5) clause (d), clarifies and specifies that any reference to "plant or machinery" shall be construed to refer to “plant and machinery”.
* Adds "Explanation 2," which clarifies "plant or machinery" references, effective July 1, 2017.
* **Amendments to Section 20:**
* Effective April 1, 2025, amends subsections (1) and (2) of Section 20 by including reference to the Integrated Goods and Services Tax Act, 2017.
* **Amendments to Section 34:**
* Substitutes the original proviso with an updated one concerning the reduction in output tax liability for suppliers.
* **Amendments to Section 38:**
* Substitutes "an auto-generated statement" with "a statement".
* Modifies clause (b) and adds a clause (c) related to the information required in the statement.
* **Amendments to Section 39:**
* Modifies subsection (1) regarding time and conditions related to restrictions.
* **Amendments to Section 107:**
* Replaces the existing proviso in subsection (6) regarding the demand for penalty payments.
* **Amendments to Section 112:**
* Inserts a new proviso in subsection (8) regarding penalty payment demands.
* **Insertion of Section 122B:**
* Introduces a penalty for non-compliance with track and trace mechanisms as defined in Section 148A.
* **Insertion of Section 148A:**
* Empowers the Government to specify goods and persons subject to track and trace mechanisms via notification.
* Specifies the process for affixing unique identification markings and maintaining records.
* **Amendments to Schedule III:**
* Inserts clause (aa) in paragraph 8, related to the supply of goods warehoused in special zones.
* Adds "Explanation 3" to define "Special Economic Zone," "Free Trade Warehousing Zone," and "Domestic Tariff Area."
* **Tax Refund:**
* Disallows refunds for taxes collected under section 14.
**Impact Analysis**
**Government:**
* **Impact:** Requires implementation of the amended sections, issuing notifications, and enforcing the new provisions.
* **Action Required:** Adapt systems and processes to account for the changes in tax liability, unique identification marking, and compliance procedures.
**Businesses/Suppliers:**
* **Impact:** Need to comply with updated rules on output tax liability, statement generation, tracking mechanisms, and unique identification of goods.
* **Action Required:** Review and update processes to ensure compliance with the ordinance's requirements, including modifications to accounting and tracking systems, as well as adhere to the new unique identification marking and reporting protocols.
**Tax Payers/Consumers:**
* **Impact:** Indirect impact through potential changes in pricing and tax compliance of suppliers.
* **Action Required:** No direct action required, but should be aware of potential changes in the market due to suppliers adapting to the changes in tax law.
Key Entities Referenced
Manipur Goods and Services Tax Act, 2017: The principal act being amended by this ordinance.
Manipur Goods and Services Tax (Second Amendment) Ordinance, 2025: Ordinance that amends the Manipur Goods and Services Tax Act, 2017.
Integrated Goods and Services Tax Act, 2017: Referenced act in the amendment of Manipur Goods and Services Tax Act, 2017.
Ministry of Law and Justice: The issuing authority of the legislative document.
New Delhi: Location where the legislative department is located.
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MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 7 th October, 2025/Asvina 15, 1947 (Sak a)
THE MANIPUR GOODS AND SERVICES TAX
THE MANIPUR GOODS AND SERVICES TAX
((SSEECCOONNDD AAMMEENNDDMMEENNTT)) OORRDDIINNAANNCCEE,, 22002255
No. 2 o f 2025
Promulgated by the President in the Seventy-sixth year of
the Republic of India.
An Ordinance further to amend the Manipur Goods and
Services Tax Act, 2017.
WHEREAS the provisions of the Central Goods and
Services Tax Act, 2017 were amended through sections 121 to
134 of the Finance Act, 2025;
AND WHEREAS similar amendments were required to be
made in the Manipur Goods and Services Tax Act, 2017 to avoid
repugnancy with the Central Act;2 THE GAZETTE OF INDIA EXTRAORDINARY [Part II—
AND WHEREAS the respective amendments were to be
carried out in the Manipur Goods and Services Tax Act, 2017 so
as to bring them into effect at the earliest, as per the decision of
the 56th GST Council;
AND WHEREAS by a proclamation issued on the 13th
February, 2025 by the President under article 356 of the
Constitution, the powers of the Legislature of the State of
Manipur have been declared to be exercisable by or under the
authority of Parliament;
AND WHEREAS Parliament has approved the resolution
for continuance in force of the said proclamation for a further
period of six months with effect from the 13th August, 2025;
AND WHEREAS Parliament is not in session and the
President is satisfied that circumstances exist which render it
necessary for her to take immediate action;
NOW, THEREFORE, in exercise of the powers conferred
by clause (1) of article 123 of the Constitution, the President is
pleased to promulgate the following Ordinance:––
1. (1) This Ordinance may be called the Manipur Goods and Short title and
Services Tax (Second Amendment) Ordinance, 2025. commencement.
(2) Save as otherwise provided in this Ordinance, sections 2
to 5, 7 to 13 and 15 shall come into force on such date as the
State Government may, by notification in the Official Gazette,
appoint.
Manipur Act 2. In the Manipur Goods and Services Tax Act, 2017 Amendment of
3 of 2017. (hereinafter referred to as the principal Act), in section 2,–– section 2.
(a) in clause (61), after the word and figure “section 9”,
the words, brackets and figures “of this Act or under sub-
section (3) or sub-section (4) of section 5 of the Integrated
13 of 2017. Goods and Services Tax Act, 2017” shall be inserted and shall
be deemed to have been inserted with effect from the 1st day
of April, 2025;
(b) in clause (69),––
(i) in sub-clause (c), for the words “management of a
municipal or local fund;”, the words “management of a
local fund or municipal fund.” shall be substituted;
(ii) after sub-clause (c), the following Explanation
shall be inserted, namely:––
2Sec. 1] THE GAZETTE OF INDIA EXTRAORDINARY 3
‘Explanation.––For the purposes of this sub-
clause,—
(a) “local fund” means any fund under the
control or management of an authority of a local
self-government established for discharging civic
functions in relation to a Panchayat area and vested
by law with the powers to levy, collect and
appropriate any tax, duty, toll, cess or fee, by
whatever name called;
(b) “municipal fund” means any fund under the
control or management of an authority of a local
self-government established for discharging civic
functions in relation to a Metropolitan area or
Municipal area and vested by law with the powers
to levy, collect and appropriate any tax, duty, toll,
cess or fee, by whatever name called;’;
(c) after clause (116), the following clause shall be
inserted, namely:––
‘(116A) “unique identification marking” means the
unique identification marking referred to in clause (b)
of sub-section (2) of section 148A and includes a
digital stamp, digital mark or any other similar
marking, which is unique, secure and non-
removable;’.
3. In section 12 of the principal Act, –– Amendment of
section 12.
(a) sub-section (4) shall be omitted;
(b) in sub-section (5), the words, brackets and figures
“, sub-section (3) or sub-section (4), the words, brackets and
figure “or sub-section (3)” shall be substituted.
4. In section 13 of the principal Act,–– Amendment of
section 13.
(a) sub-section (4) shall be omitted;
(b) in sub-section (5), the words, brackets and figures
“, sub-section (3) or sub-section (4), the words, brackets and
figure “or sub-section (3)” shall be substituted.
5. In section 17 of the principal Act, in sub-section (5), in Amendment of
clause (d),–– section 17.
(a) for the words “plant or machinery”, the words “plant
and machinery” shall be substituted and shall be deemed to
34 THE GAZETTE OF INDIA EXTRAORDINARY [Part II—
have been substituted with effect from the 1st day of July,
2017;
(b) the Explanation shall be numbered as Explanation 1
thereof, and after Explanation 1 as so numbered, the
following Explanation shall be inserted, namely:––
‘Explanation 2.–– For the purposes of clause (d), it is
hereby clarified that notwithstanding anything to the
contrary contained in any judgment, decree or order of any
court, tribunal, or other authority, any reference to “plant
or machinery” shall be construed and shall always be
deemed to have been construed as a reference to “plant and
machinery”.’.
6. In section 20 of the principal Act, with effect from the 1st Amendment of
day of April, 2025,–– section 20.
(a) in sub-section (1), after the word and figure “section
9”, the words, brackets and figures “of this Act or under sub-
section (3) or sub-section (4) of section 5 of the Integrated
13 of 2017. Goods and Services Tax Act, 2017” shall be inserted and shall
be deemed to have been inserted;
(b) in sub-section (2), after the word and figure “section
9”, the words, brackets and figures “of this Act or under sub-
section (3) or sub-section (4) of section 5 of the Integrated
13 of 2017. Goods and Services Tax Act, 2017,” shall be inserted and
shall be deemed to have been inserted.
7. In section 34 of the principal Act, in sub-section (2), for the Amendment of
proviso, the following proviso shall be substituted, namely:–– section 34.
“Provided that no reduction in output tax liability of the
supplier shall be permitted, if the––
(i) input tax credit as is attributable to such a credit note,
if availed, has not been reversed by the recipient, where
such recipient is a registered person; or
(ii) incidence of tax on such supply has been passed on
to any other person, in other cases.”.
8. In section 38 of the principal Act,–– Amendment of
section 38.
(a) in sub-section (1), for the words “an auto-generated
statement”, the words “a statement” shall be substituted;
(b) in sub-section (2),––
4Sec. 1] THE GAZETTE OF INDIA EXTRAORDINARY 5
(i) for the words “auto-generated statement under”, the
words “statement referred in” shall be substituted;
(ii) in clause (a), the word “and” shall be omitted;
(iii) in clause (b), after the words “by the recipient,”, the
word “including” shall be inserted;
(iv) after clause (b), the following clause shall be
inserted, namely:—
“(c) such other details, as may be prescribed.”.
9. In section 39 of the principal Act, in sub-section (1), for the Amendment of
words “and within such time”, the words “within such time, and section 39.
subject to such conditions and restrictions” shall be substituted.
10. In section 107 of the principal Act, in sub-section (6), for the Amendment of
proviso, the following proviso shall be substituted, namely:–– section 107.
“Provided that in case of any order demanding penalty
without involving demand of any tax, no appeal shall be filed
against such order unless a sum equal to ten per cent. of the
said penalty has been paid by the appellant.”.
11. In section 112 of the principal Act, in sub-section (8), the Amendment of
following proviso shall be inserted, namely:–– section 112.
“Provided that in case of any order demanding penalty
without involving demand of any tax, no appeal shall be filed
against such order unless a sum equal to ten per cent. of the said
penalty, in addition to the amount payable under the proviso to
sub-section (6) of section 107 has been paid by the appellant.”.
12. After section 122A of the principal Act, the following Insertion of new
section shall be inserted, namely:— section 122B.
“122B. Notwithstanding anything contained in this Act, Penalty for
where any person referred to in clause (b) of sub-section (1) failure to
comply with
of section 148A acts in contravention of the provisions of the
track and trace
said section, he shall, in addition to any penalty under Chapter
mechanism.
XV or the provisions of this Chapter, be liable to pay a penalty
equal to an amount of one lakh rupees or ten per cent. of the
tax payable on such goods, whichever is higher.”.
13. After section 148 of the principal Act, the following Insertion of new
section shall be inserted, namely:–– section 148A.
“148A. (1) The Government may, on the recommendations Track and trace
of the Council, by notification, specify— mechanism for
certain goods.
56 THE GAZETTE OF INDIA EXTRAORDINARY [Part II—
(a) the goods;
(b) persons or class of persons who are in possession or
deal with such goods,
to which the provisions of this section shall apply.
(2) The Government may, in respect of the goods referred
to in clause (a) of sub-section (1),––
(a) provide a system for enabling affixation of unique
identification marking and for electronic storage and access
of information contained therein, through such persons, as
may be prescribed; and
(b) prescribe the unique identification marking for such
goods, including the information to be recorded therein.
(3) The persons referred to in sub-section (1) shall––
(a) affix on the said goods or packages thereof, a unique
identification marking, containing such information and in
such manner;
(b) furnish such information and details within such
time and maintain such records or documents, in such form
and manner;
(c) furnish details of the machinery installed in the
place of business of manufacture of such goods, including
the identification, capacity, duration of operation and such
other details or information, within such time and in such
form and manner;
(d) pay such amount in relation to the system referred
to in sub-section (2),
as may be prescribed.”.
14. In Schedule III to the principal Act, with effect from the Amendment of
1st day of July, 2017,–– Schedule III.
(i) in paragraph 8, after clause (a), the following clause
shall be inserted and shall be deemed to have been inserted,
namely:―
“(aa) supply of goods warehoused in a Special
Economic Zone or in a Free Trade Warehousing Zone to
6Sec. 1] THE GAZETTE OF INDIA EXTRAORDINARY 7
any person before clearance for exports or to the Domestic
Tariff Area;”;
(ii) in Explanation 2, after the words “For the purposes
of”, the words, brackets and letter “clause (a) of” shall be
inserted and shall be deemed to have been inserted;
(iii) after Explanation 2, the following Explanation shall
be inserted and shall be deemed to have been inserted,
namely:––
‘Explanation 3.–– For the purposes of clause (aa), the
expressions “Special Economic Zone”, “Free Trade
Warehousing Zone” and “Domestic Tariff Area” shall
have the same meanings as respectively assigned to them
28 of 2005. in section 2 of the Special Economic Zones Act, 2005.’.
15. No refund shall be made of all such tax which has been No refund of tax
collected, but which would not have been so collected, had section collected.
14 been in force at all material times.
DROUPADI MURMU,
President.
————
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—235GI(S4)—07-10-2025.
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