The Manipur Goods and Services Tax (Second Amendment) Act, 2019 (Manipur Act No. 9 of 2019)
manipur · 2019
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1(1) This Act may be called the ‘Manipur Goods and Services Tax commencement
- S. 2In section 2 of the Manipur Goods and Services Tax, Act, 2017 Manipur Act section2
- S. 6Section 6 amends the Manipur Goods and Services Tax Act to require registered persons to electronically file four returns annually detailing their tax obligations.
- S. 8Section 8 allows the Commissioner to extend the deadline for filing annual returns for certain registered persons in Manipur.
- S. 9Section 9 allows registered persons to transfer tax amounts to other tax ledgers on the common portal.
- S. 10Section 10 amends the Manipur Goods and Services Tax Act to insert a proviso on interest on tax payable for late returns.
- S. 11The section allows the Commissioner to extend the time limit for filing statements and annual returns for specified registered persons in Manipur.
- S. 13Section 13 amends the Manipur Goods and Services Tax Act to insert a new refund transfer provision and modify appellate authority clauses.
- S. 15Section 15 designates the National Appellate Authority for Advance Ruling under the Central Goods and Services Tax Act as the authority for the Manipur Act.
- S. 16Section 16 amends the principal Act to add references to the National Appellate Authority and section 101C of the Central GST Act.
- S. 17Section 17 amends the principal Act to make advance rulings by the National Appellate Authority binding on specific applicants and officers.
- S. 18In section 104 ofthe principal Act, in sub-section (1),—
- S. 19In section 105 ofthe Principal Act,— (@)for the marginal heading, thefollowing marginal heading shall be i hamely:— “Pow
- S. 20Amends section 106 of the principal act to rename and expand the appellate authorities' titles.
- S. 21Section 21 amends the Manipur Goods and Services Tax Act to impose a penalty for profiteering by registered persons.
- S. 22Section 22 amends the Manipur Goods and Services Tax Act to include "Uranium Ore Concentrate" in the tax schedule, with retrospective effect.