The Manipur Goods and Services Tax Act, 2017
manipur · 2017
- S. 1Transfer (a) any transfer of the title
- S. 2—
- S. 3(a) the fimotlollt pc,,folmff by the Me•• ,Qf;,PadlmMmt, ?ben of State Le8k]ature,M?er1 of
- S. 418 CHAPTER II
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- S. 7(8LMgr; apersonwhenliable togbegegistexed underthist; 3,3Actsfailsto obtain registratign
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- S. 15(1) The value ofa supply ofgoods or services or both shall Vdueofmbk WPPIY
- S. 20—
- S. 25(3133 3
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- S. 29’45
- S. 30(l) (2) " (3),
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- S. 37—
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- S. 39(1)
- S. 40Every registered person who has made outward supplies 1n 1 ’ 3 the period between the date on which he became liableto;
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- S. 58—
- S. 5977 CHAPTER— XII
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- S. 64(l) The proper officer may
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- S. 66(1) If at any stage of
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- S. 69(l) Where ••the, Commissionei: has · reasons to believe Powa- to arrest •
- S. 70(1) The prope,;,officer under
- S. 71—
- S. 72(1) All ·officers of· Police, •Railways,• CUst?
- S. 73—
- S. 74(1) Where
- S. 75(1) ·Wn?t}if ?ce bfnotice or ?'(or<ierJS stayed byan ordefof a court or AppellateTribUQ
- S. 76(1) Notwitqstanding anything J? the contrary contained in any
- S. 77(l) A registeredper50l1 who bas paidthe central
- S. 78Any amount payable_bja
- S. 79(1) Where any amount
- S. 80Non Appealabledecisions and orders
- S. 81Where
- S. 82Notwithstandinganythingto the COlltrary contained in
- S. 83(I) Where during the
- S. 84W11e
- S. 85—
- S. 86Where an agem, suppliesor receives any taxable goodson Llabilityof agent and behalf of his principal
- S. 87—
- S. 88101 (1)
- S. 89(1) - -Notwithstandinganythingcontain
- S. 91Wh?e _the
- S. 92Wh? 1?e
- S. 93(1)<,?ve as
- S. 94(l) 'W}lere a 'taxable perso?'? · a'rum,·or an association of Liabilityin other a4 personsor a
- S. 95105 (a) "a?vanceruling\fil? ? decisio
- S. 96(l) The,:Government shall, ,by ,notification, constitute an Constitution of Autli Authority to be Jui
- S. 97—
- S. 98(1) On receipt of an application
- S. 99The Government shall,bynotificatiOil, constitute an Authority to be know
- S. 100—
- S. 101(1) 1JieApp?te Authority may,after,giving ??-partiesto Orders of Appella the appealOJ
- S. 102'!he Authority or the Appellaw
- S. 103(1) ?::-?p=U=??i::: only- ·
- S. 104{I) WheretheAuthorityorthe
- S. 105(i) \) The Authority or the Appellate
- S. 106Tuei?VtWg?
- S. 107(1) Any pmon?eved by any decision e>rorderpassed under this Aq:11,2:rJbe
- S. 109U
- S. 110The rqualifications, appeiatment, salary anil ,
- S. 111(1) The Appellate Dibunal shall not
- S. 112(I)' Any?n ?eved·by?order passt
- S. 114The State President shall exe:tciseqsuch 1::,financial and administrative powers over the State
- S. 116—
- S. 117(1) Any person aggrieved by any order passed bythe State Bep
- S. 118(l)
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- S. 121Notwitqstandinganythin
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- S. 124—
- S. 125Any person, who contravenes any of the provisions of this Act or any rules made thereunder for which no penalty
- S. 126(1) No officer under this Act shall impose any penalty for minor breaches of tax regulations
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- S. 131—
- S. 132(1) Wh,oever: commits any of the rJollowing offences, namely:-· (a)
- S. 133—
- S. 134No court shall take cognit
- S. 135In any prosecution for an offence under this"Act which requires a culpablemental state on the
- S. 136—
- S. 137· ·
- S. 138(1) Any offence under this _Acfrnay{either before or after · the institution of prosecution, be compounded
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- S. 141—
- S. 142(1) Where any goods o:ri which tax, if any, had been paid under the existing law at the time of sale
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- S. 144Where any document- (i) is produced by any person
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- S. 146The Government may, on the recommendations of the Council, Common Portal
- S. 147The Government
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- S. 153Any officer not below the rank of Assistant Commissioner may, having regardto the nature and
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- S. 167—
- S. 168The Commissioner may, if he considers it necessary or expedient·so
- S. 169—
- S. 170The amount of tax, interest, penalty, fine or any other sum Roundingoffoftaxetc
- S. 171—
- S. 172—
- S. 173Sa'R as olhtnrise providedin this Act, on and from the date of Amendment of certain • ,_,
- S. 174(1) Saft as otherwise providedin this Act, on and from the date of commencement of this Act,
- S. 1908Power to summon persons to give evidence and produce documents
- S. 1957—