The Manipur Goods and Services Tax (Second Amendment) Act, 2019 (Manipur Act No. 9 of 2019)

 
- EXTRAORDINARY
PUBLISHED BY AUTHORITY
 
No. 331 . Imphal, Monday, December 30, 2019 (Pausa 9, 1941)
GOVERNMENT OF MANIPUR
SECRETARIAT: LAW & LEGISLATIVE AFFAIRS DEPARTMENT
j| :
\ NOTIFICATION
| Imphal,theDecember 30, 2019
No. 2/67/2019-Leg/L:The followingAct oftheLegislature,Manipur which receivedassent
of the Governor of Manipur on December 28,2019 is hereby publishedin the Official|
Gazette: as
THE MANIPUR coors AND: SERVICES TAX (SECOND AMENDMENT) ACT, 2019
(MANIPUR ACT NO. 9 OF 2019)
AN s -
ACT :
furthertoamend theManipurGoods andServicesTaxAct,2017(ManipurActNo.3.0f2017).
BEit enactedby theLegislatureofStateofManipur intheseventieth
Yearofthe RepublicofIndiaasfollows:-
Shorttitleand 1.(1)ThisAct may be calledthe‘ManipurGoods and ServicesTaxcommencement. (SecondAmendment) Bill,2019.
(2) It!shallcomeinto forceon such date as.the StateGovernment
. may, by notification in the Official Gazette, appoint. +
Amendmentof 2. In section2 of theManipur Goods and ServicesTax,Act,2017 ManipurActsection2. (hereinafterreferredtoas theprincipalAct),inclause(4),afterthe No.3 of2017words“theAppellateAuthorityforAdvanceRuling,”,thewords“theNationalAppellateAuthorityforAdvanceRuling,”shallbe inserted.
Amendmentof 3,Insection10 oftheprincipalAct,—section .
(2) in sub-section(1),afterthe second proviso,the,followingExplanationshallbe inserted,namely:-—
“Explanation.—Forthe purposesof ‘secondproviso,the valueofexemptsupplyofservicesprovidedbyway ofextendingdeposits,loansor advancesinso faras theconsiderationisrepresentedby way ofinterestordiscountshallnotbetakenintoaccountfordeterminingthevalueofturnoverina State.”;
@)in sub-section(2),—
@in clause-(d),theword ‘‘and’*occurringatthe end.shallbe
ii) in clause (e), for the word and figure *““<Council:**, the words
and figure ‘Council; and’’ shall be substituted;
Gai)eo clause(e),the followingClauseshallbe inserted, +namely:—' + .
“(f)he isneithera casualtaxablepersonnora non-residenttaxableperson:”;
-2-
(3) aftersub-section(2),the followingsub-sectionshallbe inserted,namely:— —.
“(2A) Notwithstandinganythingto the contrarycontainedin thisAct,but subjectto the provisionsof sub-sections(3)and (4)of section9,aregisteredperson,not eligibleto opt to pay tax under sub-section(1)and sub-section(2), whose aggregate turnover in the precedingfinancialyear did not exceed fiftylakh rupees, may opt to pay, in lieuofthe taxpayableby him undersub-section(1)ofsection9,an-amountof tax calculatedatsuch rateas may be prescribed,but not exceedingthreeper cent.oftheturnoverinState,ifhe isnot—-
(a)engaged inmaking anysupply of goods or serviceswhich arenotleviable to taxunder thisAct; -
(b)engaged inmaking any inter-Stateoutward suppliesof goodsor services;
(c)engaged inmaking any supplyof goods orservices through anelectroniccommerce operatorwhois requiredto collecttax atsource under section 52; .
(d) a manufacturerof such goods or supplierof such servicesasmaybe notifiedby theGovernmenton therecommendationsoftheCouncil; and .
(e)a casualtaxablepersonor a non-residenttaxable person:
Providedthat wheremore thanone registeredPersonarehaving 43of1961" thesame PermanentAccountNumber issuedundertheIncome-tax vo”.Act,1961,the-registeredpersonshallnotbe eligibletooptfortheschemeunder thissub-sectionunlessallsuch registeredpersonsopttopay taxunderthissub-section.”;
(4)insub-section(3),afterthewords, bracketsand figure“under sub-section(1)”at both the placeswhere they occur,the words, brackets,-figureand letter“or sub-section(2A), as the case may be,”Shallbeinserted. : .
(5) in sub-section(4),afterthe words, bracketsand figure“of sub-section(1)”,the words,brackets,figure and letter“or,as thecase maybe,sub-section(2A)”shall be inserted, .
(6)insub-section(5),after thewords, bracketsand figure,“under sub-section(1)”,thewords,brackets,figureandletter “orsub-section(2A),as the casemaybe,” shall be inserted.
(7)aftersub-section(5),thefollowingExplanationsshalllbeinserted,namely:— .
“Explanation1.—Forthe purposesof computing aggregateturnoverof a person for determininghis eligibilityto pay tax under this °section,the expression“aggregatetumover” shallincludethe valueof suppliesmade by such person from the Istday of April of afinancialyear up to thedatewhen he becomes liableforregistrationunder thisAct, but shallnot includethe valueof exempt supply ofservicesprovided by way of extendingdeposits,loansor advancesin so faras the considerationisrepresentedby way ofinterest ordiscount. . . .
 
Amendment of
section22.
Amendment of
section25.
-32
Explanption2—For thepurposesofdeterminingthetaxpayableby
‘apersonunderthissection,theexpression“turnoverin State”shall
notincludethevalueoffollowing‘Supplies,namely:—
(i)suppliesfrom thefirstday ofAprilofa financialyearup tothe
datewhen such personbecomes liableforregistrationunder this
Act;and
(ii) ¢ supply of servicesprovided by way of extending
. its,loaris'or advances in so far as the consideration is
representedby wayof interestordiscount.’.
4.In n 22 ofthe principalAct,insub-section‘(),afterthe:second
proviso,the following shallbe inserted,namely:—
“Provided alsothatthe Government may;on the recommendations
of the Council,enhancetheaggregateturnoverfrom twenty Jakh
Tupeésto such amountnot exceedingfortylakhrupeesincaseof
supplierwho isengagedexclusivelyinthesupplyofgoods,subject
¢h conditionsand limitations,as may be notified.
oe ion.—For thepurposesofthis sub-section,a personshall
be ideredto be engaged exclusivelyinthe supplyof goods .
even ifhe isengaged inexempt supply of servicesprovided by way
of extending deposits,loans or advances in so far as the
considerationisrepresentedby way ofinterest or discount.”.
5.In section25of the principalAct, aftersub-sectionn(6),the following
sub-sectionsshallbe inserted,namely:—
_(6A) Every registeredperson shall undergd’ authentication,or:
furnighproofof possessionof Aadhaar number, in‘suchform and
mander and withinsuchtimeasmay be prescribed:
Provided thatif‘anAadhaar number isnot assignedto the
registeredperson,suchpersonshall be offeredaltemateand viable
meansofidentificationinsuchmanner asGovernmentmay, on the
endationsoftheCouncil,prescribe: *
   
  
   ishalternateand viablemeans ofidentification,registration
tosuchpersonshallbe deemed tobe invalidand theother
provisionsofthis Act shallapplyasifsuchpersondoesnothave a
registration.
(6B) On and from the dateofnotification,every individualshall,
in- order to be eligible for grant of registration,undergo
authentication,or furnishproofof possessionof Aadhaar number,
in such manner as the Government may, on the.recommendations
of Council, specifyinthe‘saidnotification:
vided that if an Aadhaar number is not assigned'to an
individual,such individualshallbe offeredalternateand viable
of identificationinsuch manner as the Government may, on
the |recommendationsof the Council,specily in the.said
notification.
«ec On andfrom the date ofnotification,every person,otherthan
jividual,shall;in orderto be eligibleforgrantof registration,
. undergo authentication,or furnishproofofpossessionof Aadhaar
 
Insertionof new
section31A.
Amendment of
section39.
-4-
number ofthe Karta,Managing Director,whole timeDirector,suchnumber of partners,Members of Managing Committee ofAssociation, Board of Trustees, authorised representative,authorisedsignatoryand such otherclass of Persons,in suchmanner, as the Government may, on the recommendations of theCouncil,specifyinthesaidnotification:-
ProvidedthatwheresuchPersonor classofpersonshavenotbeen assignedtheAadhaar number, such Personorclassofpersonsshallbe offeredalternateand viablemeans ofidentificationinsuchmanner as the Government may, on the recommendations of theCouncil,specifyinthesaidnotification.
(6D) Theprovisions of ‘sub-section(6A) or sub-section(6B) or sub-section(6C) shallnot applyto such personor classof personsorPartoftheState,astheGovernment may,on therecommendationsof theCouncil,Specifyby notification,
Explanation—Forthe Purposes of thissection,the expressionjAadhaar number” shallhave the same meaning as assignedtoninclause (a)of section2 of the Aadhaar (TargetedDeliveryofFinancialand Other Subsidies,Benefitsand Services)Act,2016.”, .6.Aftersection31 of thePrincipalAct,thefollowingsectionshallbeinserted,namely:—
(1) for sub-sections(1) and (2),the following sub-sectionsshall besubstituted,namely:—
’
(2) A registeredPerson paying tax under the provisionsof.section10, shall,for each financialyear or part thereof,furnish4 return,electronically,of-turnoverintheState,inwardsuppliesofgoods orservicesor both,taxpayable,tax paidand suchotherparticularsinsuch form and manner, and within such time, as may bePrescribed.”’; . :
18 of 2016
Facilityof -
digitalpayment
to recipient.
 
Amendment of
section44.
Amendment of
section49.
Amendment of
section50
-5-
(2)forsub-sectionm, the followingsub-sectionshallbe substituted,
namely:—
“(7)Every registeredpersonwho isrequiredto furnisha return
under sub-section(1),otherthan the person referredto in the
provisothereto,or sub-section(3)orsub-section(5),shallpay to
the Governmentthetaxdue aspersuchreturnnotlaterthanthelast
dateon which he isrequiredtofurnishsuchreturn:
Providedthatevery registeredpersonfurnishingreturnunder
theprovisotosub-section(1)shallpay totheGovernment,thetax
duetakingintoaccountinwardandoutwardsuppliesofgoodsor
servicesorbath,inputtaxcreditavailed,taxpayableand suchother
partiqularsduring a month, in such form and manner, and within
suchtime, asmaybe prescribed:
rovidedfurtherthateveryregisteredpersonfurnishingreturn
tsub section(2):shallpay to the Government, the tax due
intoaccountturnover intheState,inwardsuppliesof goods
icesor both,taxpayable,and such otherparticularsduring
@ quarter,in Sueh form aad manner, and within such time,as may
be prescril
8.IntheprincipalAct,insection44,insub-section(1),the following
provisosshall be inserted,namely:-
“ProvidedthattheCommissionermay,on therecommendationsof
the Council and for reasons tobe recorded in writing,by
" gotification,extendthetimelimit forfurnishingtheannualreturn:
forsuchclassoftégisteredpersonsasmay bespecifiedtherein:
Providedfurtherthatanyextensionoftimelimitnotifiedbythe
CommissionerofCentralTax shallbedeemedtobenotifiedbythe
Commissioner.”.
9.Insection49 oftheprincipalAct,aftersub-section(9),thefollowing*
sub-sectionsshallbe inserted,namely:—
“(10}A registeredpersonmay,on thecommon portal,transferany
Intof tax,interest,penalty,feeor any otheramount available
intheelectroniccashledgerunderthisAct,totheelectroniccash
ledgerforintegratedtax,centraltax,Statetaxorcess,insuchform
and manner andsubject tosuchconditionsandrestrictionsasmay
beprescribedandsuch transfershallbe deemedtobearefundfrom
theelectroniccashledgerunderthisAct. :
(11)Where anyamounthas beentransferredtotheelectroniccash
ledgerunderthisAct,thesame shallbe-deemed,tobe depositedin
the saidledgerasprovidedinsub-section(1).”.
10.In se¢tion50 ofthe principalAct,insub-section(1),thefollowing,
proviso be inserted,namely:—
“Providedthatthe intereston tax payableiin respectof supplies
matt ees a tax periodand declaredin the returnforthesaid
furnished:afterthe due date in accordance with the
provisionsofsection39,exceptwhere suchreturnisfurnishedafter
commencement ofany proceedingsunder section3 or section74
 
Amendment of.
section52
* Insertionofnew
section53A,_
Amendmentof
section54,
Amendment of
section95.
 
-6-
inrespectofthesaidperiod,shallbe leviedonthatportionofthetaxthatispaidby debitingthe electroniccashledger.”.
11.Insection52 ofthe principalAct,-
(1)in sub-section(4), thefollowingprovisosshallbe inserted,namely:-
“ProvidedthattheCommissionermay,for reasonstobe recordedinwriting,by notification,extendthe timelimitforfurnishingtheStatementfor suchclassofregisteredpersonsas maybe specifiedtherein:
Providedfurtherthatanyextensionof timelimitnotifiedbytheCommissionerofCentralTaxshallbedeemedtobenotifiedbytheCommissioner.”,-
(2)insub-section(5),thefollowingprovisosshallbe inserted,namely:-
“ProvidedthattheCommissionermay, on therecommendationsoftheCouncilandforreasonstoberecordedinwriting,bynotification,extendthetimelimitforfurnishingtheannualstatementforsuchclassofregisteredpersonsasmaybe specifiedtherein;
_ Providedfurtherthatany extensionoftime limitnotifiedby theCommissioner of CentralTax shallbe deemed tobe notifiedby theCommissioner.”. :
2. Aftersection53 oftheprincipalAct,thefollowing’sectionshallbeinserted,namely:- :
ma “$3A. Where any amounthas beentransferredfrom itiéelectroniccash ledgerunder thisAct totheelectroniccashledgerundertheCentralGoodsandServicesTax ActorundertheIntegratedGoodsand ServicesTax Act or underthe Goods and ServicesTax(CompensationtoStates)Act,thegovernment.shall,transfertothecentraltax accountor integratedtax accountor cessaccount,anamount equalto theamount transferredfrom the elecironiccashledger,inthemanner and withinsuchtimeasmay be prescribed.”
13. In section54 of the principalAct, aftersub-section(8),thefollowingsub-sectionshallbe inserted,namely:-
“(8A) Where theCentralGovernment has disbursedtherefundofStatetax,theGovernmentshall transferan amount equaltotheamountso refunded,totheCentralGovernment.”.
14,Insection95 ofthe principalAct,—
(1)in clause(a),—
(a)afterthewords“AppellateAuthority”,thewords“ortheNationalAppellateAuthority”shallbei ;
()afterthewordsandfigures.“ofsection100”,thewords,figuresandletter“orofsection101CoftheCentralGoods andServicesTax Act” shallbe inserted;
 
 
Insertionofa new
section101A.
Amendment of
ssection102.
Amendment of
section103.
‘Amendment of
section104,
-7-
(2)afterclause(e),thefollowingclauseshallbe inserted,namely:—
“(£)“NationalAppellateAuthority”meanstheNationalAppellate
AuthorityforAdvance Rulingreferredtoinsection101A.”.
15.Aftersection101 of theprincipalAct,thefollowingsectionshall
be inserted,namely:-
» “LOLA, SubjecttotheprovisionsofthisChapter,forthepurposes
of thisAct,theNationalAppellateAuthorityforAdvance Ruling
itutedundersection101A oftheCentralGoods andServices
Tax;Act shallbe deemed tobe theNationalAppellateAuthorityfor
Advance RulingunderthisAct.”.
16.In e 102 ofthe principalAct,intheopeningportion,—
(a)afterthewords “AppellateAuthority”,wherevertheyoccur,the
:words “or the National AppellateAuthority”shall be inserted;
(b)afterthewords andfigures “orsection101”,thewords,figures
andletter“orsection101C oftheCentralGoods and ServicesTax
Act,2017 (CentralAct 12of2017)respectively,”shallbe inserted;
©} forthe words “or the appellant”,the words “, appellant,the
ority.ortheAppellateAuthority”shallbe substituted..
17.In section103 ofthe principalAct,
i
(1) aftersub-section(1),the following sub-sectionshallbe inserted,
namely:—
“(1A)The AdvanceRulingpronouncedby theNationalAppellate
AuthorityunderthisChaptershallbe bindingon—
(a)the applicants,beingdistinctpersons,who had soughtthe
lingunder sub-section(1) of section101B of the Central
ls.and ServicesTax Act and allregisteredpersonshaving
e samePermanentAccountNumber issuedundertheIncome-
taxAct,.1961;
(b) the concemed officersand the jurisdictionalofficersin
respectof the applicantsreferredto in clause(a) and the
registeredpersonshavingthesame PermanentAccountNumber
issuedunderthe Income-taxAct,1961.”;,~
(2) in‘sub-section(2),afterthe words,bracketsand figure“in sub-
section.(1)”,the words,brackets,figureandletter “and sub-section
(1A)”shall be inserted.
18.Insection104 ofthe principalAct,insub-section(1),— .
(a) afterthe words “Authority or the Appellate Authority”,the words
“ortheNationalAppellateAuthority”shallbeinserted;and
(b)afterthewordsandfigures“ofsection101”,the words,figuresand
 
* 43 of1961
43 of 1961
section105.
Amendment of
section106,
-section171.
-8-
letter“or undersection 101C of theCentralGoods and ServicesTax‘Act,2017” shallbe inserted.”
19.Insection105ofthe PrincipalAct,—
(@)for themarginalheading,thefollowingmarginalheadingshallbei hamely:—
“Powers of.‘Authority,AppellateAuthorityand NationalAppellateAuthority.”; . .(b)in sub-section(1),afterthewords “AppellateAuthority”,thewords“or the NationalAppellateAuthority”shall be inserted;and(c)in sub-section(2),afterthe words “AppellateAuthority”wherevertheyoccur,the words “or theNationalAppellateAuthority”shallbeinserted. :
20.Insection106 ofthe principalAct,—
(a)forthe marginal heading,the followingmarginal headingshall besubstituted,namely:— - .
“Procedure of.Authority,AppellateAuthorityand. NationalAppellateAuthority.”;and
(b)afterthe words “AppellateAuthority”,the words “or the NationalAppellateAuthority”shallbe inserted:
21.Insection171oftheprincipalAct,aftersub-section(3),thefollowingshallbe inserted,namely:—
“(3A) Where the Authority referredto in sub-section(2),afterholdingexaminationasrequiredunderthe saidsub-sectioncomesto the conclusionthatany registeredperson has Profiteeredundersub-section (1), such Person shall be.liable to pay penaltyequivalentto tenpercent. of theamount so Profiteered:
Providedthatno penaltyshallbe leviableifthe’profiteeredamount isdepositedwithinthirtydaysof the dateofPassingof theorderby the Authority.
Explanation.—Forthe Purposesof thissection,the expression“profiteered”shallmean theamount determinedon accountofnot
 
.
Amendmentof
notification
number 111issued
undersub-section
(1)of section11of.
ManipurGoods
and ServicesTax
Act,
 
22. (1) In the notificationof the Government of Manipur in the
iat:FinanceDepartment(ExpenditureSection)number 111,
datedthe}28" June,2017, issuedby the StateGovernment on the
recommendationsof theCouncil,undersub-section(1)ofsection:11of
the Manipur Goodsand ServicesTax Act,2017, in the Schedule,after
S.No. 103 and theentriesrelatingthereto,thefollowingS.No. and the
entriesshallbe insertedand shalldeemed to have been inserted
retrospectivelywitheffectfrom the1*day ofJuly,2017,namely:—
 
wm @) @)
“103A , 26 - -Uranium Ore Concentrate”.
 
 
 (2)Forthe purposesofsub-section(1), theStateGovernmentshallhave
and shallbe deemed .tohave the power to amend the notification
referredto in sub-section(1)withretrospectiveeffectas ifthe State
Governmenthad thepowerto amendthe saidnotificationundersub-
section(lj)ofsection11 ofthesaidAct,retrospectively,atallmaterial
times. .
(3)No refundshallbe madeofall suchtaxwhichhasbeencollected,
but.which would rothavebeenso collected,ifthenotificationreferred
*toinsub-section(i)hadbeeninforceat allmaterialtimes.
i - NUNGSHITOMBI ATHOKPAM
Secretary(Law)
Governmentof Manipur.
 
Printedat theDirectorateof.Printing& Stationery,Governmentof .Manipur/260-C/30-12-2019.
 
»
 

‹ Prev All Manipur acts Next ›