The Manipur Goods and Services Tax Act, 2017

manipur · 2017

The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.

S. 1Transfer (a) any transfer of the title
S. 2Section 2 provides definitions for key terms used in the Manipur Goods and Services Tax Act, 2017.
S. 3(a) the fimotlollt pc,,folmff by the Me•• ,Qf;,PadlmMmt, ?ben of State Le8k]ature,M?er1 of
S. 418 CHAPTER II
S. 5Section 5 of the Manipur Goods and Services Tax Act, 2017 defines various services subject to tax, including construction, intellectual property rights, and software development.
S. 6Section 6 treats composite supplies like works contracts and food supplies as service supplies for tax purposes.
S. 7(8LMgr; apersonwhenliable togbegegistexed underthist; 3,3Actsfailsto obtain registratign
S. 8Section determines tax liability for composite or mixed supplies, treating principal or highest-rate supply as the main taxable supply.
S. 9Section 9 of the Manipur Goods and Services Tax Act, 2017, establishes the state tax on intra-state supplies of goods and services, except alcoholic liquor, and outlines reverse charge and electronic commerce operator responsibilities.
S. 11Section 11 allows the government to exempt certain goods or services from tax if deemed necessary for public interest.
S. 15(1) The value ofa supply ofgoods or services or both shall Vdueofmbk WPPIY
S. 20Section 20 outlines the distribution of input tax credit among recipients based on their respective turnovers.
S. 25(3133 3
S. 28Section 28 mandates registered persons to report changes in details to the proper officer, who can approve or reject these changes.
S. 29’45
S. 30(l) (2) " (3),
S. 34Section 34 of the Manipur Goods and Services Tax Act, 2017 prohibits unauthorized tax collection and mandates tax indication on invoices and credit notes for returns or deficiencies.
S. 35Section 35 mandates registered persons to maintain detailed accounts of goods and services, and allows the Commissioner to specify additional record-keeping requirements.
S. 36Section 36 mandates registered persons to maintain and retain accounts and records for five years after the filing of any revision or appeal.
S. 37Section 37 mandates registered persons to electronically report outward supplies details by the tenth day of the next month, with possible extensions.
S. 38Section 38 mandates registered persons to verify and report inward supplies and related credit/debit notes, with provisions for time extensions.
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;
S. 47Section 47 adjusts output tax liability and imposes interest for tax reductions made in violation of specified provisions.
S. 49Section 49 details the use of electronic cash and credit ledgers for tax payments, interest, penalties, and fees under the Manipur Goods and Services Tax Act, 2017.
S. 50'
S. 52Section 52 of the Manipur Goods and Services Tax Act, 2017 mandates electronic commerce operators to collect and remit a specified tax rate on taxable supplies.
S. 53The section allows reduction in State tax when input tax credit is used for Integrated Goods and Services Tax payments.
S. 54Section 54 outlines the conditions and timelines for claiming refunds of tax, interest, and unutilized input tax credit under the Manipur Goods and Services Tax Act, 2017.
S. 55Section 55 allows the government to specify entities eligible for tax refunds on specified supplies.
S. 56Section 56 mandates interest on delayed tax refunds, up to 6% or 9% depending on the source of the refund order.
S. 57Section 57 establishes a Consumer Welfare Fund to receive tax amounts, investment income, and other prescribed monies.
S. 58Section 58 mandates the government to use funds for consumer welfare and maintain records for annual account statements.
S. 5977 CHAPTER— XII
S. 62Section 62 outlines procedures for scrutiny, assessment, and penalties for discrepancies in returns and tax liabilities under the Manipur Goods and Services Tax Act, 2017.
S. 63The section allows proper officers to assess and issue tax orders for unregistered or cancelled taxable persons within five years.
S. 64(l) The proper officer may
S. 65Section 65 of the Manipur Goods and Services Tax Act, 2017 authorizes tax officials to audit registered persons' records and extend the audit period if necessary.
S. 66(1) If at any stage of
S. 68Section 68 allows the government to require persons in charge of consignments exceeding a specified value to carry prescribed documents and devices for inspection.
S. 69(l) Where ••the, Commissionei: has · reasons to believe Powa- to arrest •
S. 70(1) The prope,;,officer under
S. 71Section 71 grants officers under the Manipur Goods and Services Tax Act access to business premises to inspect records for audits and verification.
S. 72(1) All ·officers of· Police, •Railways,• CUst?
S. 73Section 73 mandates the proper officer to issue notices to taxpayers for unpaid, short-paid, or erroneously refunded tax or wrongly utilized input tax credit, requiring them to show cause for non-payment.
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. 85Section 85 outlines the joint and several liability for tax, interest, and penalties upon transfer of business.
S. 86Where an agem, suppliesor receives any taxable goodson Llabilityof agent and behalf of his principal
S. 87Section 87 deals with tax liability for companies involved in amalgamation or merger before the effective date of the order.
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. 97Section 97 allows taxpayers to apply for advance rulings on specific GST-related questions like classification, notifications, value determination, and supply definition.
S. 98(1) On receipt of an application
S. 99The Government shall,bynotificatiOil, constitute an Authority to be know
S. 100Section 100 allows appeals to the Manipur Goods and Services Tax Appellate Tribunal within 30 days, with possible extensions for valid reasons.
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. 116Section 116 allows individuals to appear before tax officers or tribunals via an authorized representative, defined as a relative, advocate, accountant, retired government officer, or authorized goods and services tax practitioner.
S. 117(1) Any person aggrieved by any order passed bythe State Bep
S. 118(l)
S. 119Section 119 mandates payment of dues as per tribunal or court orders despite pending appeals to higher courts.
S. 121Notwitqstandinganythin
S. 122Section 122 allows officers to offer fines instead of confiscating goods or conveyances, with specific limits and additional penalties.
S. 123Section penalizes failure to submit information return under section 150 with a daily fine up to ₹5,000.
S. 124Section penalizes failure to provide required information or false returns under section 151 with fines up to ₹25,000.
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
S. 127Section 127 allows the proper officer to levy penalties not covered by other sections after giving the person a hearing.
S. 128The section allows the government to waive penalties or late fees for certain taxpayers under specified conditions.
S. 129Section 129 mandates detention or seizure of goods and conveyances in transit violating the Act, with release upon tax and penalty payment or security provision.
S. 130Section 130 allows for the confiscation of goods and penalties if a person evades tax or contravenes the Act's provisions.
S. 131Section 131 prevents additional punishment for actions already penalized under the Manipur Goods and Services Tax Act.
S. 132(1) Wh,oever: commits any of the rJollowing offences, namely:-· (a)
S. 133Section 133 penalizes willful disclosure of tax information by officials or service providers, except with government sanction.
S. 134No court shall take cognit
S. 135In any prosecution for an offence under this"Act which requires a culpablemental state on the
S. 136Section 136 allows statements made under section 70 to be used in prosecution for offenses under the Manipur Goods and Services Tax Act.
S. 137· ·
S. 138(1) Any offence under this _Acfrnay{either before or after · the institution of prosecution, be compounded
S. 139Section 139 provides for provisional registration certificates for existing taxpayers, final registration, and cancellation if conditions are not met.
S. 140Section 140 allows registered persons to claim input tax credit for carried forward VAT and Entry Tax, with certain exceptions.
S. 141Section 141 exempts from tax inputs returned within six months after a jobwork, extendable by two months, if used for further processing.
S. 142(1) Where any goods o:ri which tax, if any, had been paid under the existing law at the time of sale
S. 143Section 143 allows a registered person to send inputs or capital goods to job workers without tax and bring them back or supply them on tax payment within specified periods.
S. 144Where any document- (i) is produced by any person
S. 145Section 145 allows microfilms, facsimile copies, computer printouts, and electronic information to be used as evidence in tax proceedings without needing the original document.
S. 146The Government may, on the recommendations of the Council, Common Portal
S. 147The Government
S. 148Section 148 allows the government to specify special procedures for certain taxable persons, including registration and tax payment.
S. 149The section assigns compliance rating scores to registered persons based on their adherence to the Act's provisions.
S. 150Section 150 outlines the various entities responsible for tax compliance and registration under the Manipur Goods and Services Tax Act, 2017.
S. 151The Commissioner can direct the collection of statistics and information related to the Act through notifications and returns.
S. 152Section 152 prohibits disclosure and unauthorized access to individual tax return information under the Manipur Goods and Services Tax Act, 2017.
S. 153Any officer not below the rank of Assistant Commissioner may, having regardto the nature and
S. 154Section 154 allows the Commissioner to authorize officers to take samples of goods for inspection.
S. 155Section 155 states that the claimant must prove their eligibility for input tax credit under the Manipur Goods and Services Tax Act, 2017.
S. 156Section 156 deems all persons performing duties under the Act as public servants under the Indian Penal Code.
S. 157Section 157 protects officials from legal actions for good faith actions under the Manipur Goods and Services Tax Act.
S. 158Section 158 of the Manipur Goods and Services Tax Act, 2017, protects the confidentiality of information provided under the Act, except in specific legal proceedings or government functions.
S. 159Section 159 allows the Commissioner to publish details of proceedings or prosecutions under the Manipur GST Act, except for penalties until appeals are resolved.
S. 160Section 160 ensures that tax proceedings under the Act remain valid despite any mistakes, defects, or omissions, if they align with the Act's intent.
S. 161Section 161 allows authorities to correct apparent errors in their decisions or documents within six months, except for clerical errors, and must follow natural justice principles if rectification affects someone.
S. 162Section 162 restricts civil courts from having jurisdiction over any disputes arising under the Manipur Goods and Services Tax Act, 2017.
S. 163Section 163 mandates payment of a prescribed fee for providing copies of orders or documents upon request.
S. 164Section 164 empowers the Government to make rules for implementing the Act and levy fees, with retrospective effect up to the Act's commencement date.
S. 165Section 165 allows the Government to create regulations under the Act, which must be presented to the State Legislature for review and potential modification.
S. 167Section 167 allows the Commissioner to delegate any powers under the Act to another authority or officer via notification.
S. 168The Commissioner may, if he considers it necessary or expedient·so
S. 169Section 169 outlines the methods for serving notices and communications under the Manipur Goods and Services Tax Act, 2017.
S. 170The amount of tax, interest, penalty, fine or any other sum Roundingoffoftaxetc
S. 171Section mandates passing on tax rate reductions to consumers and allows central government to examine if credits lead to price reductions.
S. 172The section allows the government to issue orders to address difficulties in implementing the Act, but only within three years.
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. 1957Section allows registered persons to claim input tax credit for capital goods and certain inputs held in stock under the Manipur Goods and Services Tax Act, 2017.