The manipur goods and services tax (third amendment) act, 2021
manipur · 2021
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. 2_ In section 2 of the Manipur Goods and Services Tax +
- S. 3In section 10 of the Principal Act, in sub-section (2), in clauses section 10
- S. 4In section 16 of the Principal Act, in sub-section (4), the words section 16, “invoice relating to such” shall be omit
- S. 5Section 5 amends the Principal Act to exempt certain individuals from registration under specified sections.
- S. 6In section 30 of the Principal Act, in sub-section (1), for the section 30
- S. 7In section 31 of the Principal Act, in sub-section (2), for the section 31
- S. 8In section 51 of the Principal Act,— section 51
- S. 10Amends the definition of tax offenses to include causing and benefiting from them, and modifies specific clauses.
- S. 11Section 11 amends various sections of the Principal Act to insert "within such time and" phrases and substitute certain words for compliance timelines.
- S. 12After section 168 of the Principal Act, the following secucn shall be inserted, namely: - “168A
- S. 13Extends the limitation period for prosecution under section 172 of the Principal Act from three to five years.
- S. 14Section removes "whether or not for a consideration" from paragraph 4 of Schedule II in the Principal Act.
- S. 15Section 15 exempts fishmeal supply tax and sets a six percent tax for agricultural machinery parts in Manipur from July 2017 to September 2019.
- S. 16(1) The Manipur Goods and Services Tax (Third Amendment) Repeal and iar prevent Second Ordinance, 2020 is hereby repe