THE MANIPUR GOODS AND SERVICES TAX (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 update tax rules for certain supplies and clarify input tax credit provisions for past financial years.
Who it affects
Businesses and registered persons required to pay or claim GST in Manipur.
Key provisions
- Inserts new provisions for tax not levied or short-levied due to general practice
- Extends input tax credit eligibility for invoices from 2017-18 to 2020-21
- Adds section 74A for determining tax not paid or short paid
- Clarifies rules for tax refunds on zero-rated supplies
- Sets penalties for tax short payment or wrong credit availing
Points worth noting
- Amends multiple sections of the 2017 Act
- Creates new section 74A for tax determination
- Applies to tax periods up to Financial Year 2023-24
- Sets 42-month limit for tax notices
| Source body | Parliament of India — Bills (Lok Sabha & Rajya Sabha) |
| Reference number | 101 |
| Status | closed (section: bill) |
| Year | 2025 |
| Closing date | — |
| Documents | 3 |
Highlights & Points worth asking
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Documents
The original government PDF is the authoritative source — shown below, or open it full-screen in a new tab.
Bill_passed_both
THE-MANIPUR-GOODS-AND-SERVICES-TAX-AMENDMENT-BILL-2025-bill_passed_both.pdf
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Bill_introduced
2025-08-07
THE-MANIPUR-GOODS-AND-SERVICES-TAX-AMENDMENT-BILL-2025-bill_introduced.pdf
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Bill_passed_ls
2025-08-07
THE-MANIPUR-GOODS-AND-SERVICES-TAX-AMENDMENT-BILL-2025-bill_passed_ls.pdf
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