The Government of Manipur on September 30, 2023, issued the Manipur Goods and Services Tax (Sixth Amendment) Ordinance, 2023 to further amend the Manipur Goods and Services Tax Act, 2017.
The following amendments are as stated:
• In section 10, which states “Composition Levy”:
(a) In sub-section (2), in clause (d), the words “goods or" have been omitted;
(b) In sub-section (24), in clause (c), the words "goods or" have been omitted.
• In section 16, which states “Eligibility and conditions for taking input tax credit”, in sub-section (2):
(i) In the second proviso, for the words "added to his output tax liability, along with interest thereon", the words and figures "paid by him along with interest payable under section 50" have been substituted;
(ii) In the third proviso, after the words "made by him", the words "to the supplier" have been inserted.
• In section 23, which states “Persons not liable for registration” for sub-section (2), the following sub-section shall be substituted and shall be deemed to have been substituted with effect from July 14, 2017, namely:
"(2) Notwithstanding anything to the contrary contained in sub-section (1) of section 22 or section 24, the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, specify the category of persons who may be exempted from obtaining registration under this Act."
It shall come into force at once.
Save as otherwise provided in this Ordinance, sections 2 to 28 shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
Provided that different dates may be appointed for different provisions of this Ordinance and any reference in any such provision to the commencement of this Ordinance shall be construed as a reference to the coming into force of that provision.
For further details, kindly refer to the document attached below.
[Notification No. 2/24/2023-Leg/L]
