The Manipur GST Amdt Bill, 2025 The Manipur Appropriatin No. 2 Bill 2025

jftLVªh lañ Mhñ ,yñ—¼,u½04@0007@2003—25 REGISTERED NO. DL—(N)04/0007/2003—25 सससीीी...जजजीीी...---डडडीीी...xएएएxलललx...G---अअअI...D---000H888000x888x222x000222555---222666555222999000 CCCGGG---DDDLLL---EEE---000888000888222000222555---222666555222999000 xxxGIDExxx vlk/kkj.k EXTRAORDINARY Hkkx II — [k.M 2 PART II — Section 2 izkf/kdkj ls izdkf'kr PUBLISHED BY AUTHORITY lañ 13] ubZ fnYyh] c`gLifrokj] vxLr 7] 2025@Jko.k 16] 1947 ¼'kd½ No. 13] NEW DELHI, THURSDAY, AUGUST 7, 2025/SRAVANA 16, 1947 (Saka) bl Hkkx esa fHkUu i`"B la[;k nh tkrh gS ftlls fd ;g vyx ladyu ds :i esa j[kk tk ldsA Separate paging is given to this Part in order that it may be filed as a separate compilation. LOK SABHA LOK SABHA —__—__—__—_____ The following Bills were introduced in Lok Sabha on 7th August, 2025:— The following Bills were introduced in Lok Sabha on 7th August, 2025:- Bill No. 101 of 2025 BILL No. 101 OF 2025 A Bill furtherto amend the Manipur Goods and ServicesTaxAct,2017. BEit enacted byParliament in the Seventy-sixth Year oftheRepublicofIndia asfollows:–– 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 9thday 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, inaccordance 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 upto the 30th day of November, 2021.Sec. 2] 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 upto 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 upto 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 Explanationshall 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 thepurpose 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 integratedtax 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. 2] THE GAZETTE OF INDIA EXTRAORDINARY 5 Amendment of 14.In section 50 of the principal Act, in sub-section (1), in the proviso, after 25.In section 74 of the principal Act,–– Amendment of section 50. the words and figures “section 73 or section 74”, the words, figures and letter “or section 74. (a)in the marginal heading, after the words “Determination of tax”, the section 74A” shall be inserted. words and figures “, pertaining to the period up to Financial Year 2023-24,” Amendment of 15. In section 51 of the principal Act, in sub-section (7), after the words and shall be inserted; section 51. figures “section 73 or section 74”, the words, figures and letter “or section 74A” (b) after sub-section (11) and before Explanation 1, the following shall be inserted. sub-section shall be inserted, namely:–– Amendment of 16.In section 54 of the principal Act,— “(12) The provisions of this section shall be applicable for section 54. (a)in sub-section (3), the second proviso shall be omitted; determination of tax pertaining to the period up to Financial Year 2023-24.”; (b) after sub-section (14) and before the Explanation, the following sub-section shall be inserted, namely:–– (c)Explanation2 shall be omitted. “(15) Notwithstanding anything contained in this section, no 26. After section 74 of the principal Act, the following section shall be Insertion of new refund of unutilised input tax credit on account of zero rated supply of inserted, namely:— section 74A. goods or of integratedtax paid on account of zero rated supply of goods ‘74A. (1) Where it appears to the proper officer that any tax has not been Determination of shall be allowed where such zero rated supply of goods is subjected to paid or short paid or erroneously refunded, or where input tax credit has been tax not paid or export duty.”. short paid or wrongly availed or utilised, he shall serve notice on the person chargeable with erroneously Amendment of 17. In section 61 of the principal Act, in sub-section (3), after the words and tax which has not been so paid or which has been so short paid or to whom the refunded or section 61. figures “section 73 or section 74”, the words, figures and letter “or section 74A” refund has erroneously been made, or who has wrongly availed or utilised input tax credit wrongly availed shall be inserted. 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 Amendment of 18. In section 62 of the principal Act, in sub-section (1), after the words and section 50 and a penalty leviable under the provisions of this Act or the rules pertaining to section 62. figures “section 73 or section 74”, the words, figures and letter “or section 74A” Financial Year made thereunder. shall be inserted. 2024-25 onwards. (2)The proper officer shall issue the notice under sub-section (1) within Amendment of 19.In section 63 of the principal Act, after the words and figures “section 73 section 63. forty-two months from the due date for furnishing of annual return for the or section 74”, the words, figures and letter “or section 74A” shall be inserted. financial year to which the tax not paid or short paid or input tax credit wrongly Amendment of 20. In section 64 of the principal Act, in sub-section (2), after the words and availed or utilised relates to or within forty-two months from the date of section 64. figures “section 73 or section 74”, the words, figures and letter “or section 74A” erroneous refund. shall be inserted. (3)Where a notice has been issued for any period under sub-section (1), Amendment of 21. In section 65 of the principal Act, in sub-section (7), after the words and the proper officer may serve a statement, containing the details of tax not paid section 65. figures “section 73 or section 74”, the words, figures and letter “or section 74A” or short paid or erroneously refunded or input tax credit wrongly availed or shall be inserted. utilised for such periods other than those covered under sub-section (1), on the person chargeable with tax. 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” (4)The service of such statement shall be deemed to be service of notice shall be inserted. 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 Amendment of 23. In section 70 of the principal Act, after sub-section (1), the following section 70. sub-section (1) are the same as are mentioned in the earlier notice. sub-section shall be inserted, namely:–– (5)The penalty in case where any tax which has not been paid or short “(1A) All persons summoned under sub-section (1) shall be bound to paid or erroneously refunded, or where input tax credit has been wrongly attend, either in person or by an authorised representative, as such officer may availed or utilised,–– 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 (i) for any reason, other than the reason of fraud or any wilful required.”. 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, Amendment of 24.In section 73 of the principal Act,–– whichever is higher; section 73. (a)in the marginal heading, after the words “Determination of tax”, the (ii) for the reason of fraud or any wilful misstatement or words and figures “, pertaining to the period up to Financial Year 2023-24,” suppression of facts to evade tax shall be equivalent to the tax due from shall be inserted; such person. (b) after sub-section (11), the following sub-section shall be inserted, (6)The proper officer shall, after considering the representation, if any, namely:— made by the person chargeable with tax, determine the amount of tax, interest “(12) The provisions of this section shall be applicable for and penalty due from such person and issue an order. determination of tax pertaining to the period up to (7)The proper officer shall issue the order under sub-section (6) within Financial Year 2023-24.”. 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 (12)The provisions of this section shall be applicable for determination within the specified period, the Commissioner, or an officer authorised by the of tax pertaining to the Financial Year 2024-25 onwards. Commissioner senior in rank to the proper officer but not below the rank of Explanation1.––For the purposes of this section,–– 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 (i) the expression “all proceedings in respect of the said notice” the expiry of the specified period, extend the said period further by a maximum shall not include proceedings under section 132; of six months. (ii) where the notice under the same proceedings is issued to the (8) The person chargeable with tax where any tax has not been paid or main person liable to pay tax and some other persons, and such short paid or erroneously refunded, or where input tax credit has been wrongly proceedings against the main person have been concluded under this availed or utilised for any reason, other than the reason of fraud or any wilful section, the proceedings against all the persons liable to pay penalty misstatement or suppression of facts to evade tax, may,–– under sections 122 and 125 are deemed to be concluded. (i)before service of notice under sub-section (1), pay the amount of Explanation 2.––For the purposes of this Act, the expression tax along with interest payable under section 50 of such tax on the basis “suppression” shall mean non-declaration of facts or information which a of his own ascertainment of such tax or the tax as ascertained by the proper taxable person is required to declare in the return, statement, report or any officer and inform the proper officer in writing of such payment, and the other document furnished under this Act or the rules made thereunder, or proper officer, on receipt of such information shall not serve any notice failure to furnish any information on being asked for, in writing, by the proper under sub-section (1) or the statement under sub-section (3), as the case officer.’. may be, in respect of the tax so paid or any penalty payable under the 27.In section 75 of the principal Act,— Amendment of provisions of this Act or the rules made thereunder; section 75. (a)in sub-section (1), after the word and figures “section 74”, the words, (ii) pay the said tax along with interest payable under section 50 brackets, figures and letter “or sub-sections (2) and (7) of section 74A” shall within sixty days of issue of show cause notice, and on doing so, no be inserted; penalty shall be payable and all proceedings in respect of the said notice shall be deemed to be concluded. (b) after sub-section (2), the following sub-section shall be inserted, namely:–– (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 “(2A) Where any Appellate Authority or Appellate Tribunal or availed or utilised by reason of fraud, or any wilful misstatement or court concludes that the penalty under clause (ii) of sub-section (5) of suppression of facts to evade tax, may,― 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 (i)before service of notice under sub-section (1), pay the amount established against the person to whom the notice was issued, the penalty of tax along with interest payable under section 50 and a penalty shall be payable by such person, under clause (i) of sub-section (5) of equivalent to fifteen per cent. of such tax on the basis of his own section 74A.”; 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 (c) for sub-section (10), the following sub-section shall be substituted, officer, on receipt of such information, shall not serve any notice under namely:–– sub-section (1), in respect of the tax so paid or any penalty payable under “(10) The adjudication proceedings shall be deemed to be the provisions of this Act or the rules made thereunder; concluded, if the order is not issued within the period specified in (ii) pay the said tax along with interest payable under section 50 sub-section (10) of section 73 or in sub-section (10) of section 74 or in and a penalty equivalent to twenty-five per cent. of such tax within sixty sub-section (7) of section 74A.”; days of issue of the notice, and on doing so, all proceedingsin respect of (d) in sub-section (11), after the word and figures “section 74”, the the said notice shall be deemed to be concluded; words, brackets, figures and letter “or sub-section (7) of section 74A” shall be (iii) pay the said tax along with interest payable thereon under inserted; 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 (e) in sub-section (12), after the words and figures “section 73 or in respect of the said notice shall be deemed to be concluded. section 74”, the words, figures and letter “or section 74A” shall be inserted; (10) Where the proper officer is of the opinion that the amount paid (f) in sub-section (13), after the words and figures “section 73 or under clause (i) of sub-section (8) or clause (i) of sub-section (9) falls short of section 74”, the words, figures and letter “or section 74A” shall be inserted. the amount actually payable, he shall proceed to issue the notice as provided 28.In section 104 of the principal Act, in sub-section (1), in the Explanation, Amendment of for in sub-section (1) in respect of such amount which falls short of the amount section 104. after the word and figures “section 74”, the words, brackets, figures and letter “or actually payable. sub-sections (2) and (7) of section 74A” shall be inserted. (11) Notwithstanding anything contained in clause (i) or clause (ii) of Amendment of 29.In section 107 of the principal Act,–– section 107. 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 (a)in sub-section (6), in clause (b), for the word “twenty-five”, the word been paid within a period of thirty days from the due date of payment of “twenty” shall be substituted; such tax.Sec. 2] 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. Explanation1.––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 therecommendations 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, andwhere 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. 2] THE GAZETTE OF INDIA EXTRAORDINARY 9 (b)in sub-section (11), in the second proviso, after the words and figures pertaining to the period from 1st July, 2017 to 31st March, 2020, or a part “section 73 or section 74”, the words, figures and letter “or section 74A” shall thereof, and the said person pays the full amount of tax payable as per the be inserted. 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 Amendment of 30.In section 112 of the principal Act,–– Government on the recommendations of the Council, no interest under section 112. section 50 and penalty under this Act, shall be payable and all the proceedings (a)in sub-section (1), after the words “from the date on which the order in respect of the said notice or order or statement, as the case may be, shall be sought to be appealed against is communicated to the person preferring the deemed to be concluded, subject to such conditions as may be prescribed: 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 Provided that where a notice has been issued under sub-section (1) of Tribunal under this Act, whichever is later.” shall be inserted and shall be section 74, and an order is passed or required to be passed by the proper officer deemed to have been inserted with effect from the 1st day of August, 2024; 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, (b)in sub-section (3), after the words “from the date on which the said the said notice or order shall be considered to be a notice or order,as the case order has been passed”, the words “; or the date, as may be notified by the may be, referred to in clause (a) or clause (b) of this sub-section: Government, on therecommendations of the Council, for the purpose of filing application before the Appellate Tribunal under this Act, whichever is later,” Provided further that the conclusion of the proceedings under this shall be inserted and shall be deemed to have been inserted with effect from 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 the 1st day of August, 2024; officer of central tax under sub-section (1) of section 117 or under (c) in sub-section (6), after the words, brackets and figure “after the sub-section (1) of section 118 or where any proceedings are initiated under expiry of the period referred to in sub-section (1)”, the words, brackets and sub-section (1) of section 108, against an order referred to in clause (b) or figure “or permit the filing of an application within three months after the clause (c) or against the directions of the Appellate Authority or the Appellate expiry of the period referred to in sub-section (3)” shall be inserted; 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 (d)in sub-section (8), in clause (b),–– 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 (i)for the words “twenty per cent.”, the words “ten per cent.” shall three months from the date of the said order: be substituted; Provided also that where suchinterest and penalty has already been paid, (ii) for the words “fifty crore rupees”, the words “twenty crore no refund of the same shall be available. rupees” shall be substituted. (2)Nothing contained in sub-section (1) shall be applicable in respect of Amendment of 31.In section 122 of the principal Act, in sub-section (1B), for the words “Any any amount payable by the person on account of erroneous refund. section 122. electronic commerce operator who”, the words and figures “Any electronic (3)Nothing contained in sub-section (1) shall be applicable in respect of commerce operator, who is liable to collect tax at source under section 52,” shall be cases where an appeal or writ petition filed by the said person is pending substituted and shall be deemed to have been substituted with effect from the before Appellate Authority or Appellate Tribunal or a court, as the case may 1st day of October, 2023. be, and has not been withdrawn by the said person on or before the date Amendment of 32.In section 127 of the principal Act, after the words and figures “section 73 notified under sub-section (1). section 127. or section 74”, the words, figures and letter “or section 74A” shall be inserted. (4) Notwithstanding anything contained in this Act, where any amount specified under sub-section (1) has been paid and the proceedings are deemed Insertion of new 33. After section 128 of the principal Act, the following section shall be to be concluded under the said sub-section, no appeal under sub-section (1) of section 128A. inserted, namely:–– section 107 or sub-section (1) of section 112 shall lie against an order referred Waiver of “128A. (1) Notwithstanding anything to the contrary contained in this to in clause (b) or clause (c) of sub-section (1), as the case may be.”. interest or Act, where any amount of tax is payable by a person chargeable with tax in Amendment of penalty or both 34.In section 171 of the principal Act,–– relating to accordance with,–– section 171. demands raised (a) in sub-section (2), the following proviso and Explanation shall be under section 73, (a) a notice issued under sub-section (1) of section 73 or a inserted, namely:–– for certain tax statement issued under sub-section (3) of section 73, and where no order periods. ‘Provided that the Government may by notification, on the under sub-section (9) of section 73 has been issued; or recommendations of the Council, specify the date from which the said (b)an order passed under sub-section (9) of section 73, andwhere Authority shall not accept any request for examination as to whether no order under sub-section (11) of section 107 or sub-section (1) of input tax credits availed by any registered person or the reduction in the section 108 has been passed; or tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him. (c) an order passed under sub-section (11) of section 107 or Explanation.––For the purposes of this sub-section, “request for sub-section (1) of section 108, and where no order under sub-section (1) examination” shall mean the written application filed by an applicant of section 113 has been passed, requesting for examination as to whether input tax credits availed by any11 10 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— registered person or the reduction in the tax rate have actually resulted STATEMENT OF OBJECTS AND REASONS in a commensurate reduction in the price of the goods or services or both supplied by him.’; The Manipur Goods and Services Tax Act, 2017 was enacted pursuant to enactment of the Central Goods and ServicesTaxAct, 2017 to make provision for (b) the Explanation shall be renumbered as Explanation 1 thereof, and levy and collection of tax on intra-State supply of goods or services or both by the after Explanation 1 as so renumbered, the following Explanation shall be State of Manipur and for matters connected therewith or incidental thereto. inserted, namely:–– 2. The provisions of the Central Goods and Services Tax Act, 2017 were ‘Explanation 2.––For the purposes of this section, the expression amended through sections 114 to 150 of the Finance (No.2) Act, 2024 and similar “Authority” shall include the “Appellate Tribunal”.’. amendments were required to be carried out in the Manipur Goods and Services Tax Amendment of 35. In Schedule III to the principal Act, after paragraph 8 and before Act, 2017 at the earliest to bring them into effect from 1st November, 2024, as per Schedule III. Explanation1, the following paragraphs shall be inserted, namely:― the decision of the 54th GST Council and to avoid repugnancy with the said Central Act. “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 3.Since the Legislative Assembly of Manipur was not in session, the Governor insurer and the co-insurer to the insured in co-insurance agreements, subject of Manipur promulgated the Manipur Goods and Services Tax (Eighth Amendment) to the condition that the lead insurer pays the central tax, the State tax, the Ordinance, 2024 on the 30th October, 2024. Union territory tax and the integrated tax on the entire amount of premium paid by the insured. 4. On the 13th February, 2025, a proclamation was issued by the President under article 356 of the Constitution declaring that the powers of the Legislature of 10.Services by insurer to the reinsurer for which ceding commission or the State of Manipur shall be exercisable by or under theauthority of Parliament. In the reinsurance commission is deducted from reinsurance premium paid by the mean time, the Manipur Goods and Services Tax (Eighth Amendment) the insurer to the reinsurer, subject to the condition that the central tax, the Ordinance, 2024 ceased to operate on the 29th April, 2025. 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, 5. As the said proclamation issued by the President was in force in the State inclusive of the said ceding commission or the reinsurance commission.”. of Manipur since 13th February, 2025 and Parliament was not in session and circumstances existed which rendered it necessary to take immediate action to have No refund of tax 36.No refund shall be made of all the tax paid or the input tax credit reversed, continuance of the Manipur Goods and Services Tax Act, 2017 in line with the paid or input tax which would not have been so paid, or not reversed, had section 6 been in force at credit reversed. Central Goods and ServicesTaxAct, 2017,the President, in exercise of the powers all material times. conferred by clause (1) of article 123 of the Constitution, promulgated the Manipur Validation of 37. Notwithstanding the cessation of the Manipur Goods and Services Tax Goods and Services Tax (Amendment) Ordinance, 2025 on the 9th June, 2025. actions taken (Eighth Amendment) Ordinance, 2024, anything done or any action taken or under Manipur 6. In accordance with sub-clause (a) of clause (2) of article 123 of the Ordinance purported to have been done or taken under the provisions of the said Ordinance Constitution, the Manipur Goods and Services Tax (Amendment) Ordinance, 2025 1 of 2024. shall always be deemed to have been done or taken under the corresponding is to be replaced by an Act of Parliament and for the said purpose, it is proposed to provisions of this Act as if such provisions had been in force at all material times. introduce the Manipur Goods and Services Tax (Amendment) Bill, 2025 in Repeal and 38.(1) The Manipur Goods and Services Tax (Amendment) Ordinance, 2025 Ord. 1 of 2025. Parliament. The salient features of the said Bill, interalia, are–– savings. is hereby repealed. (i) to amend sub-section (1) of section 9 of the Manipur Goods and (2)Notwithstanding such repeal, anything done or any action taken under the Services Tax Act, 2017 (the said Act) so as to levy State tax on un-denatured said Ordinance shall be deemed to have been done or taken under the corresponding extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor provisions of this Act. for human consumption; (ii)to make consequential amendments in sub-section (5) of section 10 of the said Act, so as to incorporate a reference to the proposed new section 74A; (iii) to insert a new section 11A in the said Act, so as to empower the Government of Manipur to regularise non-levy or short levy of State tax where it is satisfied that such non-levy or short levy was a result of general practice; (iv) to amend sub-section (3) of section 13 of the said Act, so as to specify the time of supply of services in cases where the invoice is required to be issued by the recipient of services in reverse charge supplies; (v)to insert a new sub-section (5) in section 16 of the said Act, so as to carve out an exception to the existing sub-section (4) and to provide that in respect of an invoice or debit note for 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 article 39 which is filed up to the thirtieth day of November, 2021;11 Sec. 2] THE GAZETTE OF INDIA EXTRAORDINARY 11 registered person or the reduction in the tax rate have actually resulted STATEMENT OF OBJECTS AND REASONS in a commensurate reduction in the price of the goods or services or both supplied by him.’; The Manipur Goods and Services Tax Act, 2017 was enacted pursuant to enactment of the Central Goods and ServicesTaxAct, 2017 to make provision for (b) the Explanation shall be renumbered as Explanation 1 thereof, and levy and collection of tax on intra-State supply of goods or services or both by the after Explanation 1 as so renumbered, the following Explanation shall be State of Manipur and for matters connected therewith or incidental thereto. inserted, namely:–– 2. The provisions of the Central Goods and Services Tax Act, 2017 were ‘Explanation 2.––For the purposes of this section, the expression amended through sections 114 to 150 of the Finance (No.2) Act, 2024 and similar “Authority” shall include the “Appellate Tribunal”.’. amendments were required to be carried out in the Manipur Goods and Services Tax Amendment of 35. In Schedule III to the principal Act, after paragraph 8 and before Act, 2017 at the earliest to bring them into effect from 1st November, 2024, as per Schedule III. Explanation1, the following paragraphs shall be inserted, namely:― the decision of the 54th GST Council and to avoid repugnancy with the said Central Act. “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 3.Since the Legislative Assembly of Manipur was not in session, the Governor insurer and the co-insurer to the insured in co-insurance agreements, subject of Manipur promulgated the Manipur Goods and Services Tax (Eighth Amendment) to the condition that the lead insurer pays the central tax, the State tax, the Ordinance, 2024 on the 30th October, 2024. Union territory tax and the integrated tax on the entire amount of premium paid by the insured. 4. On the 13th February, 2025, a proclamation was issued by the President under article 356 of the Constitution declaring that the powers of the Legislature of 10.Services by insurer to the reinsurer for which ceding commission or the State of Manipur shall be exercisable by or under theauthority of Parliament. In the reinsurance commission is deducted from reinsurance premium paid by the mean time, the Manipur Goods and Services Tax (Eighth Amendment) the insurer to the reinsurer, subject to the condition that the central tax, the Ordinance, 2024 ceased to operate on the 29th April, 2025. 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, 5. As the said proclamation issued by the President was in force in the State inclusive of the said ceding commission or the reinsurance commission.”. of Manipur since 13th February, 2025 and Parliament was not in session and circumstances existed which rendered it necessary to take immediate action to have No refund of tax 36.No refund shall be made of all the tax paid or the input tax credit reversed, continuance of the Manipur Goods and Services Tax Act, 2017 in line with the paid or input tax which would not have been so paid, or not reversed, had section 6 been in force at credit reversed. Central Goods and ServicesTaxAct, 2017,the President, in exercise of the powers all material times. conferred by clause (1) of article 123 of the Constitution, promulgated the Manipur Validation of 37. Notwithstanding the cessation of the Manipur Goods and Services Tax Goods and Services Tax (Amendment) Ordinance, 2025 on the 9th June, 2025. actions taken (Eighth Amendment) Ordinance, 2024, anything done or any action taken or under Manipur 6. In accordance with sub-clause (a) of clause (2) of article 123 of the Ordinance purported to have been done or taken under the provisions of the said Ordinance Constitution, the Manipur Goods and Services Tax (Amendment) Ordinance, 2025 1 of 2024. shall always be deemed to have been done or taken under the corresponding is to be replaced by an Act of Parliament and for the said purpose, it is proposed to provisions of this Act as if such provisions had been in force at all material times. introduce the Manipur Goods and Services Tax (Amendment) Bill, 2025 in Repeal and 38.(1) The Manipur Goods and Services Tax (Amendment) Ordinance, 2025 Ord. 1 of 2025. Parliament. The salient features of the said Bill, interalia, are–– savings. is hereby repealed. (i) to amend sub-section (1) of section 9 of the Manipur Goods and (2)Notwithstanding such repeal, anything done or any action taken under the Services Tax Act, 2017 (the said Act) so as to levy State tax on un-denatured said Ordinance shall be deemed to have been done or taken under the corresponding extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor provisions of this Act. for human consumption; (ii)to make consequential amendments in sub-section (5) of section 10 of the said Act, so as to incorporate a reference to the proposed new section 74A; (iii) to insert a new section 11A in the said Act, so as to empower the Government of Manipur to regularise non-levy or short levy of State tax where it is satisfied that such non-levy or short levy was a result of general practice; (iv) to amend sub-section (3) of section 13 of the said Act, so as to specify the time of supply of services in cases where the invoice is required to be issued by the recipient of services in reverse charge supplies; (v)to insert a new sub-section (5) in section 16 of the said Act, so as to carve out an exception to the existing sub-section (4) and to provide that in respect of an invoice or debit note for 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 article 39 which is filed up to the thirtieth day of November, 2021;12 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— (vi)to insert a new section 74A to provide for determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onwards and to make consequential amendments thereto in the relevant provisions of the said Act; (vii) to insert a new section 128A to provide for waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods; (viii)to validate the actions taken under the lapsed Manipur Goods and Services Tax (Eighth Amendment) Ordinance, 2024; and (ix)to insert a suitable saving clause to save the actions taken under the Manipur Goods and Services Tax (Amendment) Ordinance, 2025 proposed to be replaced. 7.The Bill seeks to achieve the above objectives. NEWDELHI; NIRMALA SITHARAMAN. The31st July, 2025.13 Sec. 2] THE GAZETTE OF INDIA EXTRAORDINARY 13 Notes on clauses Clause2 of the Bill seeks to amend sub-section (1) of section 9 of the Manipur Goods and Services Tax Act, 2017 (the said Act) so as to not to levy State tax on un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor for human consumption. Clause3 of the Bill seeks to make consequential amendments in sub-section (5) of section 10 of the said Act so as to incorporate a reference to the proposed new section 74A. Clause4 of the Bill seeks to insert a new section 11A in the said Act so as to empower the Government toregularise non-levy or short levy of State tax where it is satisfied that such non-levy or short levy was a result of general practice. Clause 5 of the Bill seeks to amend sub-section (3) of section 13 of the said Act so as to specify the time of supply of services in cases where the invoice is required to be issued by the recipient of services in reverse charge supplies. These amendments will take effect retrospectively from 1st November, 2024. Clause6 of the Bill seeks to insert a new sub-section (5)in section 16 of the said Act so as to carve out an exception to the existing sub-section (4) and to provide that in respect of an invoice or debit note for the Financial Years 2017-18, 2018-19, 2019-20 and 2020-21, the registered person shall be entitledto take input tax credit in any return under section 39 which is filed up to the 30th day of November, 2021. The said clause further proposes to insert a new sub-section (6) in the said section so as to allow the availment of input tax credit in respect of an invoice or debit note in a return filed 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 ofregistration, filed within thirty days of the date of order of revocation of cancellation of registration, subject to the condition that the time-limit for availment of credit in respect of the said invoice or debit note should not have already expired under sub-section (4) of the said section on the date of order of cancellation of registration. It is also proposed that where the tax has been paid or the input tax credit has been reversed, no refund of the same shall be admissible. These amendments will take effect from 1st July, 2017. Clause 7 of the Bill seeks to amend sub-section (5) of section 17 of the said Act so as to restrict the non-availability of input tax credit in respect of tax paid under section 74 of the said Act only for demands up to Financial Year 2023-24. It further proposes to remove reference to sections 129 and 130 in the said sub-section. Clause8 of the Bill seeks to make consequential amendment in section 21 of the said Act so as to incorporate a reference to the proposed new section 74A. Clause9 of the Bill seeks to insert a new proviso in sub-section (2) of section 30 ofthe said Act so as to empower the State Government to prescribe conditions and restrictions for revocation of cancellation of registration by rules. Clause10 of the Bill seeks to amend clause (f) of sub-section (3) of section 31 of the said Act so as to empower the State Government to prescribe the time period for issuance of invoice by the recipient in case of reverse charge mechanism supplies by rules. It further proposes to insert an Explanation in sub-section (3) of the said section so as to specify that a supplier registered solely for the purposes of tax deduction at source under section 51 of the said Act shall not be considered as a registered person for the purpose of clause (f) of sub-section (3) of section31 of the said Act.14 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— Clause11 of the Bill seeks to make consequential amendment in sub-section (6) of section 35 of the said Act so as to incorporate a reference to the proposed new section 74A. Clause 12 of the Bill seeks to substitute sub-section (3) of section 39 of the said Act so as to mandate the electronic furnishing of return for each month bythe registered person required to deduct tax at source, irrespective of whether any deduction has been made in the said month or not. It further empowers the Government of Manipur to prescribe by rules, the form, manner and the time within which such return shall be filed. Clause13 of the Bill seeks to make consequential amendments in sub-section (8) of section 49 of the said Act so as to incorporate a reference to the proposed new section 74A. Clause14 of the Bill seeks to make consequential amendments in sub-section (1) of section 50 of the said Act so as to incorporate a reference to the proposed new section 74A. Clause15 of the Bill seeks to make consequential amendments in sub-section (7) of section 51 of the said Act so as to incorporate a reference to the proposed new section 74A. Clause 16 of the Bill seeks to insert a new sub-section (15) in section 54 of the said Act so as to omit the second proviso to sub-section (3) and to provide that no refund of unutilised input tax credit or of integrated tax shall be allowed in cases of zero rated supply of goods where such goods are subjected to export duty. Clause17 of the Bill seeks to make consequential amendments in sub-section (3) of section 61 of the said Act so as to incorporate a reference to the proposed new section 74A. Clause18 of the Bill seeks to make consequential amendments in sub-section (1) of section 62 of the said Act so as to incorporate a reference to the proposed new section 74A. Clause19 of the Bill seeks to make consequential amendments in section 63 of the said Act so as to incorporate a reference to the proposed new section 74A. Clause20 of the Bill seeks to make consequential amendments in sub-section (2) of section 64 of the said Act so as to incorporate a reference to the proposed new section 74A. Clause21 of the Bill seeks to make consequential amendments in sub-section (7) of section 65 of the said Act so as to incorporate a reference to the proposed new section 74A. Clause22 of the Bill seeks to make consequential amendments in sub-section (6) of section 66 of the said Act so as to incorporate a reference to the proposed new section 74A. Clause 23 of the Bill seeks to insert a new sub-section (1A) in section 70 of the saidAct so as to enable an authorised representative to appear on behalf of the summoned person before the proper officer in compliance of summons issued by the said officer. Clause 24 of the Bill seeks to insert a new sub-section (12) in section 73 of the said Act so as to restrict the applicability of the said section for determination of tax pertaining to the period up to the Financial Year 2023-24. It further proposes to amend the marginal heading of the said section accordingly.Sec. 2] THE GAZETTE OF INDIA EXTRAORDINARY 15 Clause 25 of the Bill seeks to insert a new sub-section (12) in section 74 of the said Act so as to restrict the applicability of the said section for determination of tax pertaining to the period up to the Financial Year 2023-24. It further proposes to amend the marginal heading of the said section, accordingly. Clause26 of the Bill seeks to insert a new section 74A in the said Act so as to provide for determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for anyreason pertaining to the Financial Year 2024-25 onwards. It further provides for the same limitation period for issuing demand notices and orders in respect of demands from the Financial Year 2024-25 onwards, irrespective of whether the charges of fraud, wilful misstatement, or suppression of facts are invoked or not, while keeping a higher penalty, for cases involving fraud, wilful misstatement, or suppression of facts. Clause 27 of the Bill seeks to insert a new sub-section (2A) in section 75 of the said Act so as to provide for redetermination of penalty demanded in a notice invoking penal provisions under clause (i) of sub-section (5) of the proposed section 74A of the said Act to re-determine the penalty as per clause (i) of sub-section (5) of the said section, in cases where the charges of fraud, wilful misstatement, or suppression of facts are not established. It further seeks to make consequential amendments in section 75 of the said Act, so as to incorporate a reference to the proposed section 74A or the relevant sub-sections thereof. Clause28 of the Bill seeks to make consequential amendments in sub-section (1) of section 104of the said Act so as to incorporate a reference to sub-sections (2) and (7) of the proposed new section 74A. Clause29 of the Bill seeks to amend sub-section (6) of section 107 of the said Act so as to reduce the maximum amount of pre-deposit for filing appeal before the Appellate Authority from rupees twenty-five crore to rupees twenty crore in State tax. It also proposes to make consequential amendments in sub-section (11) of the said section to incorporate a reference to the proposed new section74A. Clause 30 of the Bill seeks to amend sub-sections (1) and (3) of section 112 of the said Act so as to empower the Government to notify the date for filing appeal before the Appellate Tribunal and provide a revised time limit for filing appeals or application before the Appellate Tribunal. These amendments will take effect retrospectively from 1st August, 2024. It further seeks to amend sub-section (6) of the said section so as to enable the Appellate Tribunal to admit appeals filed by the department within three months after the expiry of the specified time limit of six months. It also seeks to amend sub-section (8) of the said section to reduce the maximum amount of pre-deposit for filing appeals before the Appellate Tribunal from the existing twenty per cent. to ten per cent. of the tax in dispute and also reduce the maximum amount payable as pre-deposit from rupees fifty crore to rupees twenty crore in State tax. These amendments will take effect retrospectively from 1st November, 2024. Clause 31 of the Bill seeks to amend sub-section (1B) of section 122 of the said Act so as to restrict the applicability of the said sub-section to electronic commerce operators, who are required to collect tax at source under section 52 of the said Act. This amendment will take effect retrospectively from 1st October, 2023. Clause32 of the Bill seeks to make consequential amendments in section 127 of the said Act so as to incorporate a reference to the proposed new section 74A.17 16 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— Clause33 of the Bill seeks to insert a new section 128A in the said Act so as FINANCIAL MEMORANDUM to provide for conditional waiver of interest and penalty in respect of demand notices issued under section 73 of the said Act for the Financial Years 2017-18, The Bill seeks to amend the Manipur Goods and Services Tax Act, 2017. The 2018-19 and 2019-20, except the demand notices in respect of erroneous refund. Bill, if enacted, will not involve any expenditure, either recurring or non-recurring Further, it is proposed that in cases where interest and penalty have already been nature from the Consolidated Fund of India. paid in respect of any demand for the said financial years, no refund shall be admissible for the same. These amendments will take effect retrospectively from 1st November, 2024. Clause34 of the Bill seeks to amend sub-section (2) of section 171 of the said Act so as to empower the Government to notify the date from which the Authority under the said section shall not accept any application for anti-profiteering cases. Further, it is proposed to insert an Explanation so as to include the reference of “Appellate Tribunal” in the expression “Authority” under the said section to enable the Government to notify the Appellate Tribunal to act as an Authority to handle anti-profiteering cases. This amendment will take effect retrospectively from 30th October, 2024. Clause 35 of the Bill seeks to amend Schedule III to the said Act so as to provide that the 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 shall be treated as neither supply of goods nor supply of services, provided that the lead insurer pays the tax liability on the entire amount of premium paid by the insured. It further proposes to provide that the services by the insurer to the reinsurer, for which the ceding commission or the reinsurance commission is deducted from reinsurance premium paid by the insurer to the reinsurer, shall be treated as neither supply of goods nor supply of services, provided that tax liability on the gross reinsurance premium inclusive of reinsurance commission or the ceding commission is paid by the reinsurer. This amendment will take effect retrospectively from 1st November, 2024. Clause36 of the Bill seeks to provide that no refund shall be made of all the tax paid or the input tax credit reversed, which would not have been so paid, or not reversed had the said section 6 of the proposed legislation been in force at all material times. This amendment will take effect retrospectively from 30th October, 2024. Clause37 of the Bill seeks to insert a saving clause for validation of actions taken under the lapsed Manipur Goods and Services Tax (Eighth Amendment) Ordinance, 2024 to provide that anything done or any action taken or purported to have been done or taken under the provisions of the said Ordinance shall always be deemed to have been done or taken under the corresponding provisions of the proposed legislation as if such provisions had been in force at all material times. This amendment will take effect retrospectively from 9th June, 2025. Clause 38 of the Bill seeks to repeal the Manipur Goods and Services Tax (Amendment) Ordinance, 2025 and save anything done or any action taken under the said Ordinance.17 Sec. 2] THE GAZETTE OF INDIA EXTRAORDINARY 17 FINANCIAL MEMORANDUM The Bill seeks to amend the Manipur Goods and Services Tax Act, 2017. The Bill, if enacted, will not involve any expenditure, either recurring or non-recurring nature from the Consolidated Fund of India.18 18 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— MEMORANDUM REGARDING DELEGATED LEGISLATION Clause 9 of the Bill seeks to empower the Government of Manipur to provide by rules, the conditions and restrictions for revocation of cancellation of registration. 2. Clause 10 of the Bill seeks to empower the Government of Manipur to provide by rules, the time period for issuance of invoice by the recipient in case of reverse charge mechanism supplies. 3. Clause 12 of the Bill seeks to empower the State Government to mandate the electronic furnishing of return for each month by the registered person required to deduct tax at source, irrespective of whether any deduction has been made in the said month or not. It further empowers the Government of Manipur to provide by rules, the form, manner and the time within which such return shall be filed. 4.Clause 33 of the Bill seeks to provide that all the proceedings in respect of the notice or order or statement, as the case may be, referred to in clause (c) of sub-section (1) of the proposed new section 128A, shall be deemed to be concluded subject to such conditions as may be provided by rules to be made by the Government of Manipur. 5.The matters in respect of which the rules may be made under the aforesaid provisions are matters of procedure and administrative detail and it is not practicable to provide for them in the Bill itself. The delegation of legislative power is, therefore, of a normal character.Sec. 2] THE GAZETTE OF INDIA EXTRAORDINARY 19 BILL No. 103 OF 2025 Bill No. 103 of 2025 A Bill to authorise payment and appropriation of certain sums from and out of the Consolidated Fund of the State of Manipur for the services of the financial year2025-26. BEit enacted by Parliament in the Seventy-sixth Year of the Republic of India as follows:— 1.This Act may be called the Manipur Appropriation(No. 2)Act, 2025. Short title. 2.From and out of the Consolidated Fund of the State of Manipur there may Issue of Rs. be paid and applied sums not exceeding those specified in column 3 of the Schedule 30969,44,47,000 from and out of amounting in the aggregate to the sum of thirty thousand nine hundred sixty-nine the Consolidated crore forty-four lakh forty-seven thousand rupees towards defraying the several Fund of the State charges which will come in course of payment during the financial year 2025-26 in of Manipur for the financial year respect of the services specified in column 2 of the Schedule. 2025-26.3 20 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— Appropriation. 3. The sums authorised to be paid and applied from and out of the THE SCHEDULE Consolidated Fund of the State of Manipur by this Act shall be appropriated for the (Seesections 2,3and 4) services and purposes expressed in the Schedule in relation to the said year. Construction of 4. References to Departments in the Schedule are to such Departments as 1 2 3 No. of Sums not exceeding references existing immediately before the 1st day of March, 2025 and shall, on or after that to Departments Vote/ Services and purposes Voted by Charged on the date be construed as references to the appropriate Departments as reconstituted from in the Schedule. Appro- Parliament Consolidated Total time to time. priation Fund Rs. Rs. Rs. 1 State Legislature…………………………....................... Revenue 309,34,22,000 2,79,18,000 312,13,40,000 Capital 12,85,00,000 .. 12,85,00,000 2 Council of Ministers……………………………………. Revenue 12,56,70,000 .. 12,56,70,000 Capital 1,60,00,000 .. 1,60,00,000 91 Governor………………………………………………... Revenue .. 8,47,20,000 8,47,20,000 Capital .. 25,00,000 25,00,000 92 Interest Payment and Debt Services………..................... Revenue .. 1208,59,22,000 1208,59,22,000 Capital .. 6449,12,17,000 6449,12,17,000 93 Manipur Public Service Commission…………………... Revenue .. 7,35,89,000 7,35,89,000 3 Secretariat………………………………………………. Revenue 133,09,67,000 1,83,80,000 134,93,47,000 Capital 10,29,00,000 2,20,00,000 12,49,00,000 4 Land Resources………………………………………… Revenue 138,61,91,000 .. 138,61,91,000 5 Finance Department…………………………………….. Revenue 3397,83,95,000 .. 3397,83,95,000 Capital 9,72,28,000 .. 9,72,28,000 6 Transport………………………………………………... Revenue 28,88,71,000 .. 28,88,71,000 Capital 75,00,000 .. 75,00,000 7 Police……………………………………........................ Revenue 3462,39,97,000 .. 3462,39,97,000 Capital 191,55,81,000 .. 191,55,81,000 8 Public Works Department………………........................ Revenue 156,03,50,000 3,30,00,000 159,33,50,000 Capital 349,81,93,000 5,00,00,000 354,81,93,000 9 Information and Publicity………………………………. Revenue 15,21,79,000 .. 15,21,79,000 Capital 1,05,00,000 .. 1,05,00,000 10 Education……………………………………………….. Revenue 2870,92,75,000 .. 2870,92,75,000 Capital 79,84,10,000 .. 79,84,10,000 11 Medical, Health and Family Welfare Services…………. Revenue 1303,42,52,000 .. 1303,42,52,000 Capital 54,36,69,000 .. 54,36,69,000 12 Municipal Administration, Housing and Urban Development..................................................................... Revenue 393,25,27,000 .. 393,25,27,000 Capital 36,46,23,000 .. 36,46,23,000 13 Labour and Employment……………………………….. Revenue 46,60,56,000 .. 46,60,56,000 Capital 5,25,00,000 .. 5,25,00,000 14 Department of Tribal Affairs and Hills…........................ Revenue 985,34,45,000 .. 985,34,45,000 Capital 24,39,14,000 .. 24,39,14,000 15 Consumer Affairs, Food and Public Distribution………. Revenue 82,19,96,000 .. 82,19,96,000 Capital 2,03,00,000 .. 2,03,00,000 16 Co-operation……………………………………………. Revenue 29,55,66,000 .. 29,55,66,000 Capital 60,00,000 .. 60,00,000 17 Agriculture……………………………………………… Revenue 199,60,14,000 .. 199,60,14,000 Capital 8,78,10,000 .. 8,78,10,000 18 Animal Husbandry and Veterinary including Dairy Farming............................................................................. Revenue 134,27,74,000 .. 134,27,74,000 Capital 3,39,00,000 .. 3,39,00,000 19 Environment and Forest………………………………... Revenue 697,95,53,000 .. 697,95,53,000 Capital 71,75,00,000 .. 71,75,00,000 20 Community and Rural Development…………………… Revenue 1606,35,87,000 .. 1606,35,87,000 Capital 189,83,78,000 .. 189,83,78,000 21 Textiles, Commerce andIndustries…………………….. Revenue 79,07,56,000 .. 79,07,56,000 Capital 46,00,000 .. 46,00,000 22 Public Health Engineering……………………………… Revenue 120,10,20,000 .. 120,10,20,000 Capital 489,10,28,000 .. 489,10,28,000 23 Power…………………………………………………… Revenue 356,69,69,000 .. 356,69,69,000 Capital 50,00,00,000 .. 50,00,00,0003 Sec. 2] THE GAZETTE OF INDIA EXTRAORDINARY 21 Appropriation. 3. The sums authorised to be paid and applied from and out of the THE SCHEDULE Consolidated Fund of the State of Manipur by this Act shall be appropriated for the (Seesections 2,3and 4) services and purposes expressed in the Schedule in relation to the said year. Construction of 4. References to Departments in the Schedule are to such Departments as 1 2 3 No. of Sums not exceeding references existing immediately before the 1st day of March, 2025 and shall, on or after that to Departments Vote/ Services and purposes Voted by Charged on the date be construed as references to the appropriate Departments as reconstituted from in the Schedule. Appro- Parliament Consolidated Total time to time. priation Fund Rs. Rs. Rs. 1 State Legislature…………………………....................... Revenue 309,34,22,000 2,79,18,000 312,13,40,000 Capital 12,85,00,000 .. 12,85,00,000 2 Council of Ministers……………………………………. Revenue 12,56,70,000 .. 12,56,70,000 Capital 1,60,00,000 .. 1,60,00,000 91 Governor………………………………………………... Revenue .. 8,47,20,000 8,47,20,000 Capital .. 25,00,000 25,00,000 92 Interest Payment and Debt Services………..................... Revenue .. 1208,59,22,000 1208,59,22,000 Capital .. 6449,12,17,000 6449,12,17,000 93 Manipur Public Service Commission…………………... Revenue .. 7,35,89,000 7,35,89,000 3 Secretariat………………………………………………. Revenue 133,09,67,000 1,83,80,000 134,93,47,000 Capital 10,29,00,000 2,20,00,000 12,49,00,000 4 Land Resources………………………………………… Revenue 138,61,91,000 .. 138,61,91,000 5 Finance Department…………………………………….. Revenue 3397,83,95,000 .. 3397,83,95,000 Capital 9,72,28,000 .. 9,72,28,000 6 Transport………………………………………………... Revenue 28,88,71,000 .. 28,88,71,000 Capital 75,00,000 .. 75,00,000 7 Police……………………………………........................ Revenue 3462,39,97,000 .. 3462,39,97,000 Capital 191,55,81,000 .. 191,55,81,000 8 Public Works Department………………........................ Revenue 156,03,50,000 3,30,00,000 159,33,50,000 Capital 349,81,93,000 5,00,00,000 354,81,93,000 9 Information and Publicity………………………………. Revenue 15,21,79,000 .. 15,21,79,000 Capital 1,05,00,000 .. 1,05,00,000 10 Education……………………………………………….. Revenue 2870,92,75,000 .. 2870,92,75,000 Capital 79,84,10,000 .. 79,84,10,000 11 Medical, Health and Family Welfare Services…………. Revenue 1303,42,52,000 .. 1303,42,52,000 Capital 54,36,69,000 .. 54,36,69,000 12 Municipal Administration, Housing and Urban Development..................................................................... Revenue 393,25,27,000 .. 393,25,27,000 Capital 36,46,23,000 .. 36,46,23,000 13 Labour and Employment……………………………….. Revenue 46,60,56,000 .. 46,60,56,000 Capital 5,25,00,000 .. 5,25,00,000 14 Department of Tribal Affairs and Hills…........................ Revenue 985,34,45,000 .. 985,34,45,000 Capital 24,39,14,000 .. 24,39,14,000 15 Consumer Affairs, Food and Public Distribution………. Revenue 82,19,96,000 .. 82,19,96,000 Capital 2,03,00,000 .. 2,03,00,000 16 Co-operation……………………………………………. Revenue 29,55,66,000 .. 29,55,66,000 Capital 60,00,000 .. 60,00,000 17 Agriculture……………………………………………… Revenue 199,60,14,000 .. 199,60,14,000 Capital 8,78,10,000 .. 8,78,10,000 18 Animal Husbandry and Veterinary including Dairy Farming............................................................................. Revenue 134,27,74,000 .. 134,27,74,000 Capital 3,39,00,000 .. 3,39,00,000 19 Environment and Forest………………………………... Revenue 697,95,53,000 .. 697,95,53,000 Capital 71,75,00,000 .. 71,75,00,000 20 Community and Rural Development…………………… Revenue 1606,35,87,000 .. 1606,35,87,000 Capital 189,83,78,000 .. 189,83,78,000 21 Textiles, Commerce andIndustries…………………….. Revenue 79,07,56,000 .. 79,07,56,000 Capital 46,00,000 .. 46,00,000 22 Public Health Engineering……………………………… Revenue 120,10,20,000 .. 120,10,20,000 Capital 489,10,28,000 .. 489,10,28,000 23 Power…………………………………………………… Revenue 356,69,69,000 .. 356,69,69,000 Capital 50,00,00,000 .. 50,00,00,00022 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— 1 2 3 1 2 3 No. of Sums not exceeding No. of Sums not exceeding Vote/ Services and purposes Voted by Charged on the Total Vote/ Services and purposes Voted by Charged on the Total Appro- Parliament Consolidated Appro- Parliament Consolidated priation Fund priation Fund Rs. Rs. Rs. Rs. Rs. Rs. 24 Vigilance andAnti-Corruption Department…....................... Revenue 7,02,68,000 .. 7,02,68,000 49 Economics and Statistics……………………………….. Revenue 19,77,86,000 .. 19,77,86,000 Capital 4,00,000 .. 4,00,000 Capital 1,23,00,000 .. 1,23,00,000 25 Youth Affairs and Sports Department………………….. Revenue 90,77,98,000 .. 90,77,98,000 50 Information Technology………………………………... Revenue 46,32,79,000 .. 46,32,79,000 Capital 9,55,00,000 .. 9,55,00,000 Capital 20,79,33,000 .. 20,79,33,000 26 Administration of Justice……………………………….. Revenue 103,72,44,000 64,91,00,000 168,63,44,000 Capital 54,01,25,000 .. 54,01,25,000 TOTAL: 23215,61,01,000 7753,83,46,000 30969,44,47,000 27 Election…………………………………………………. Revenue 20,55,51,000 .. 20,55,51,000 Capital 20,01,000 .. 20,01,000 28 State Excise…………………………………………….. Revenue 12,65,38,000 .. 12,65,38,000 Capital 1,23,00,000 .. 1,23,00,000 29 Sales Tax, Other Taxes/Duties on Commodities and Services…………………………………………………. Revenue 5,34,14,000 .. 5,34,14,000 Capital 35,00,000 .. 35,00,000 30 Planning………………………………………………… Revenue 80,78,32,000 .. 80,78,32,000 Capital 1667,35,11,000 .. 1667,35,11,000 31 Fire Protection and Control…………………………….. Revenue 25,17,30,000 .. 25,17,30,000 Capital 30,00,00,000 .. 30,00,00,000 32 Jails……………………………………………………... Revenue 43,43,86,000 .. 43,43,86,000 Capital 92,00,000 .. 92,00,000 33 Home Guards…………………………………………… Revenue 57,37,75,000 .. 57,37,75,000 Capital 1,30,00,000 .. 1,30,00,000 34 Rehabilitation…………………………………………... Revenue 302,79,65,000 .. 302,79,65,000 Capital 234,08,01,000 .. 234,08,01,000 35 Printing…………………………………………………. Revenue 5,70,30,000 .. 5,70,30,000 Capital 40,00,000 .. 40,00,000 36 Minor Irrigation………………………………………… Revenue 25,38,54,000 .. 25,38,54,000 Capital 32,55,85,000 .. 32,55,85,000 37 Fisheries………………………………………………… Revenue 35,65,42,000 .. 35,65,42,000 Capital 95,00,000 .. 95,00,000 38 Panchayat……………………………………………….. Revenue 137,77,77,000 .. 137,77,77,000 Capital 3,01,000 .. 3,01,000 39 Sericulture………………………………………………. Revenue 29,56,54,000 .. 29,56,54,000 Capital 30,00,000 .. 30,00,000 40 Water Resources Department…………………………... Revenue 66,04,20,000 .. 66,04,20,000 Capital 271,74,29,000 .. 271,74,29,000 41 Art and Culture…………………………………………. Revenue 51,29,25,000 .. 51,29,25,000 Capital 1,42,00,000 .. 1,42,00,000 42 State Academy of Training……………………………... Revenue 9,93,00,000 .. 9,93,00,000 Capital 1,20,00,000 .. 1,20,00,000 43 Horticulture and Soil conservation……………………... Revenue 104,44,91,000 .. 104,44,91,000 Capital 2,89,00,000 .. 2,89,00,000 44 Social Welfare………………………………………….. Revenue 842,62,25,000 .. 842,62,25,000 Capital 21,00,76,000 .. 21,00,76,000 45 Tourism…………………………………………………. Revenue 28,16,51,000 .. 28,16,51,000 Capital 2,07,04,000 .. 2,07,04,000 46 Science and Technology………………………………... Revenue 5,84,55,000 .. 5,84,55,000 Capital 1,74,00,000 .. 1,74,00,000 47 Minorities and Other Backward Classes and Scheduled Castes Department……………………………………… Revenue 92,91,14,000 .. 92,91,14,000 Capital 81,93,25,000 .. 81,93,25,000 48 Relief and Disaster Management……………………….. Revenue 369,77,40,000 .. 369,77,40,000 Capital 2,15,00,000 .. 2,15,00,000Sec. 2] THE GAZETTE OF INDIA EXTRAORDINARY 23 1 2 3 No. of Sums not exceeding Vote/ Services and purposes Voted by Charged on the Total Appro- Parliament Consolidated priation Fund Rs. Rs. Rs. 49 Economics and Statistics……………………………….. Revenue 19,77,86,000 .. 19,77,86,000 Capital 1,23,00,000 .. 1,23,00,000 50 Information Technology………………………………... Revenue 46,32,79,000 .. 46,32,79,000 Capital 20,79,33,000 .. 20,79,33,000 TOTAL: 23215,61,01,000 7753,83,46,000 30969,44,47,0002244 TTHHEE GGAAZZEETTTTEE OOFF IINNDDIIAA EE6XXTTRRAAOORRDDIINNAARRYY [[PPaarrtt IIII—— STATEMENT OF OBJECTS AND REASONS This Bill is introduced in pursuance of article 204(1) of the Constitution read with the Proclamation issued under article 356 of the Constitution in respect of the State of Manipur on the 13th February, 2025, to provide for the appropriation out of the Consolidated Fund of the State of Manipur of the moneys required to meet the expenditure charged on the Consolidated Fund of the State of Manipur and the grants made by the Lok Sabha in respect of the estimated expenditure of the Government of Manipur for the financial year 2025-26. NIRMALA SITHARAMAN. _________ PRESIDENT’S RECOMMENDATION UNDER ARTICLE 207 OF THE CONSTITUTION OF INDIA _________ [Copy of letter No. 2(2)-B(S)/2025, dated 05 August, 2025 from Smt. Nirmala Sitharaman, Minister of Finance and Corporate Affairs to the Secretary-General, Lok Sabha] The President, having been informed of the subject matter of the Manipur Appropriation (No. 2) Bill, 2025 to authorise payment and appropriation of certain sums from and out of the Consolidated Fund of State of Manipur for the services of the financial year 2025-26, recommends under clauses (1) and (3) of article 207 of the Constitution read with article 204 thereof and the Proclamation dated 13.02.2025 under article 356 of the Constitution, the introduction of the Manipur Appropriation (No. 2) Bill, 2025 in Lok Sabha and also the consideration of the Bill. _________24 THE GAZETTE OF INDIA E6XTRAORDINARY [Part II— Sec. 2] THE GAZETTE OF INDIA EXTRAORDINARY 25 STATEMENT OF OBJECTS AND REASONS This Bill is introduced in pursuance of article 204(1) of the Constitution read with the Proclamation issued under article 356 of the Constitution in respect of the State of Manipur on the 13th February, 2025, to provide for the appropriation out of LOK SABHA the Consolidated Fund of the State of Manipur of the moneys required to meet the ———— expenditure charged on the Consolidated Fund of the State of Manipur and the grants made by the Lok Sabha in respect of the estimated expenditure of the CORRIGENDA Government of Manipur for the financial year 2025-26. TO THE MANIPUR APPROPRIATION (NO. 2) BILL, 2025 NIRMALA SITHARAMAN. [To be/As introduced in Lok Sabha] _________ 1. Page 3, In SCHEDULE, under column 'No. of Vote/Appropriation'— PRESIDENT’S RECOMMENDATION UNDER ARTICLE 207 OF THE omit “91”, “92” and “93” CONSTITUTION OF INDIA _________ NEW DELHI; [Copy of letter No. 2(2)-B(S)/2025, dated 05 August, 2025 from August 7, 2025 Smt. Nirmala Sitharaman, Minister of Finance and Corporate Affairs to the Secretary-General, Lok Sabha] Sravana 16, 1947 (Saka) The President, having been informed of the subject matter of the Manipur Appropriation (No. 2) Bill, 2025 to authorise payment and appropriation of certain sums from and out of the Consolidated Fund of State of Manipur for the services of the financial year 2025-26, recommends under clauses (1) and (3) of article 207 of the Constitution read with article 204 thereof and the Proclamation dated 13.02.2025 under article 356 of the Constitution, the introduction of the Manipur Appropriation UTPAL KUMAR SINGH (No. 2) Bill, 2025 in Lok Sabha and also the consideration of the Bill. Secretary General _________ UPLOADED BY THE MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DELHI–110002 AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI–110054. MGIPMRND—148GI(S4)—07-08-2025.