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

This Bill amends the Manipur Goods and Services Tax Act, 2017 to align it with recent changes in the Central GST Act and to introduce a track-and-trace mechanism for specific goods. It replaces a previous Ordinance issued in October 2025.

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.

• 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.

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