The Government of Manipur on September 03, 2024, notified the Manipur Goods and Services Tax (Seventh Amendment) Act, 2024 further to amend the Manipur Goods and Services Tax Act, 2017.
The following has been stated: -
•In section 2 of the Manipur Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act), for clause (61), the following clause shall be substituted, namely: —
(61) "Input Service Distributor" means an office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under sub-section (3) or sub-section (4) of section 9, for or on behalf of distinct persons referred to in section 25, and liable to distribute the input tax credit in respect of such invoices in the manner provided in section 20.
•After section 12 of the principal Act, the following section shall be inserted, namely: —
122A Penalty for failure to register certain machines used in the manufacture of goods as per special procedure.
It shall come into force on September 03, 2024.
The detailed amendments are given in the document below.
[Notification No.2/21/2024-Leg/L]
