THE MANIPUR GOODS AND SERVICES TAX(SECOND AMENDMENT) BILL, 2025
Where this law is right now
🏛️ Became law (Act)
Plain-language summary (AI-generated) — a quick read so you don't have to open the full PDF. May contain errors; the original document below is authoritative.
What does this law do?
This law amends the Manipur Goods and Services Tax Act, 2017 to align it with changes made to the Central Goods and Services Tax Act, 2017, ensuring consistency between state and central tax laws.
Who it affects
Businesses and individuals registered under the Manipur Goods and Services Tax Act, 2017 who supply goods or services in Manipur.
Key provisions
- Amends section 2 to include references to the Integrated Goods and Services Tax Act, 2017.
- Updates definitions related to 'local fund' and 'municipal fund'.
- Introduces 'unique identification marking' for certain goods.
- Adds a new section 148A requiring a track and trace mechanism for specific goods.
- Amends sections 12, 13, 17, 20, 34, 38, 39, 107, and 112 to adjust tax credit and penalty rules.
- Adds a penalty of up to one lakh rupees or 10% of tax payable for non-compliance with track and trace rules.
Points worth noting
- This is a second amendment to the Manipur Goods and Services Tax Act, 2017.
- The amendment is necessary to avoid repugnancy with the Central Goods and Services Tax Act, 2017.
- The amendment replaces an Ordinance promulgated on October 7, 2025.
- The amendment does not involve any additional expenditure from the State's Consolidated Fund.
| Source body | Parliament of India — Bills (Lok Sabha & Rajya Sabha) |
| Reference number | 140 |
| Status | closed (section: bill) |
| Year | 2025 |
| Closing date | — |
| Documents | 3 |
Highlights & Points worth asking
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Documents
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Bill_passed_both
THE-MANIPUR-GOODS-AND-SERVICES-TAX-SECOND-AMENDMENT-BILL-202-bill_passed_both.pdf
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Bill_introduced
2025-12-01
THE-MANIPUR-GOODS-AND-SERVICES-TAX-SECOND-AMENDMENT-BILL-202-bill_introduced.pdf
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Bill_passed_ls
2025-12-01
THE-MANIPUR-GOODS-AND-SERVICES-TAX-SECOND-AMENDMENT-BILL-202-bill_passed_ls.pdf
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