Manipur GST Bill introduced under Article 356, no state funds needed

It replaces a previous Ordinance issued in October 2025.

Who it concerns: The law affects businesses and individuals in Manipur who are registered under GST, specifically those dealing in goods specified by the Government for tracking, as well as local self-government authorities (Panchayats and Municipalities) regarding the definition of their funds.

What the bill does

• Introduces a 'track and trace' mechanism (new Section 148A) requiring the Government to specify certain goods and persons who must affix unique identification markings (digital stamps/marks) on those goods.
• Mandates that persons dealing in specified goods must furnish information about their machinery, maintain records, and pay prescribed amounts for the tracking system.
• Establishes a penalty of one lakh rupees or 10% of the tax payable (whichever is higher) for failing to comply with the track-and-trace provisions.
• Clarifies that 'plant or machinery' in Section 17 includes 'plant and machinery', overriding any contrary court judgments.
• Updates definitions of 'local fund' and 'municipal fund' to include authorities established for Panchayat, Metropolitan, or Municipal areas.
• Requires a 10% payment of the penalty amount before filing an appeal against an order that demands a penalty without a tax demand.
• Repeals the Manipur Goods and Services Tax (Second Amendment) Ordinance, 2025.

Also in the document

• The Bill is introduced because Article 356 of the Constitution is in force in Manipur, allowing Parliament to legislate on state subjects.
• Several amendments are deemed to have been in effect from April 1, 2025, or July 1, 2017, to ensure continuity with the Central GST Act.
• The Financial Memorandum states the Bill will not involve any expenditure from the Consolidated Fund of the State of Manipur.