Manipur GST Bill repeals 2025 Ordinance, introduces track-and-trace mechanism

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 under Article 356 of the Constitution.

The law affects registered persons in Manipur, suppliers and recipients of goods and services, local self-government authorities (Panchayats and Municipalities), and persons dealing with goods specified under the new track-and-trace provisions.

• Inserts a new section 148A allowing the Government to specify goods and persons subject to a track-and-trace mechanism requiring unique identification markings (digital stamps/marks).
• Mandates that persons subject to the track-and-trace mechanism must affix unique markings, furnish information, maintain records, and pay prescribed amounts for the system.
• Introduces a penalty of one lakh rupees or 10% of the tax payable (whichever is higher) for contravening the track-and-trace provisions.
• Amends definitions to clarify 'local fund' and 'municipal fund' and adds a definition for 'unique identification marking'.
• Clarifies that references to 'plant or machinery' shall be construed as 'plant and machinery'.
• Restricts reduction of output tax liability if input tax credit has not been reversed by the recipient or if tax incidence has been passed on to another person.
• Requires payment of 10% of the penalty amount before filing an appeal against an order demanding penalty without a tax demand.
• Amends Schedule III to include supplies of goods warehoused in Special Economic Zones or Free Trade Warehousing Zones to the Domestic Tariff Area.

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