The manipur goods and services tax (third amendment) act, 2021

GAZETTE 
  
EXTRAORDINARY 
PUBLISHED BY AUTHORITY 
  
  
No. 402 Imphal, Frirday, February 26, 2021 (Phalguna 7, 1942) 
GOVERNMENT OF MANIPUR 
SECRETARIAT : LAW & LEGISLATIVE AFFAIRS DEPARTMENT 
NOTIFICATION 
Imphal, February 23, 2021 
No. 2/9/2021-Leg/L: The following Act of the Legislature, Manipur which received assent of 
the Governor of Manipur on February 20, 2021 is hereby published in the Official Gazette: 
THE MANIPUR GOODS AND SERVICES TAX 
(THIRD AMENDMENT) ACT, 2021 
(MANIPUR ACT NO. 3 OF 2021) 
AN 
ACT 
further to amend the Manipur Goods and services Tax Act, 2017 
(Manipur Act No. 3 of 2017). 
BE it enacted by the Legislature of the State of Manipur in the 
Seventy-second Year of the Republic of India as follows: - 
Short title and 1. (1) This Act may be called the Manipur Goods and Services Tax 
commencement. (Third Amendment) Act, 2021. 
(2) Save as otherwise provided in this Bill, — 
(a) section 11 shall be deemed to have come into force with 
effect from 18" day of May, 2020. 
(b) sections 2 and13 shall be deemed to have come into force 
with effect from 30" day of June, 2020. 
(c) Section 12 shall be deemed to have come into force with 
effect from 317 March, 2020. 
(d) sections 3 to 10 and 14 shall come into force on such date 
as the State Government may, by notification in the 
Official Gazette, appoint. 
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Amendment of 2. _ In section 2 of the Manipur Goods and Services Tax +.*t, 2017 Manipur Act No. 3 
= section 2. (hereinafter referred to as the Principal Act), in clause (114), for ~ub- of 2017. 
clauses (c) and (d), the following sub-clauses shal] be substitutea, 
namely:— 
“(c) Dadra and Nagar Haveli and Daman and Diu; 
(d) Ladakh;”. 
Amendment of 3. In section 10 of the Principal Act, in sub-section (2), in clauses 
section 10. (b), (c) and (d), after the words “of goods”, ine words “or services” 
shall be inserted. 
Amendment of 4. In section 16 of the Principal Act, in sub-section (4), the words 
section 16, “invoice relating to such” shall be omitted. 
Amendment of 5. In section 29 of the Principal Act, in sub-section (1), for clause 
section 29, (c), the following clause shall be substituted, namely:— 
“(c) the taxable person is no longer liable to be registered under 
section 22 or section 24 or intends to optout of the registration 
voluntarily made under sub-section (3) of section 25:”. 
Amendment of 6. In section 30 of the Principal Act, in sub-section (1), for the 
section 30. proviso, the following proviso shall be substituted, namely:— 
“Provided that such period may, on sufficient cause being 
shown, and for reasons to be recorded in writing, be extended,— 
(a) by the Additional Commissioner or the Joint Commissioner, 
as the case may be, fora period not exceeding thirty days; 
(b) by the Commissioner, for a further period not exceeding 
thirty days, beyond the period specified in clause (a).”. 
Amendment of 7. In section 31 of the Principal Act, in sub-section (2), for the 
section 31. proviso, the following proviso shall be substituted, namely:— 
“Provided that the Government may, on the 
recommendations of the Council, by notification — 
(a) specify the categories of services or supplies in 
respect of which a tax invoice shall be issued, within such 
time and in such manner as may be prescribed; 
(b) subject to the condition mentioned therein, specify the 
categories of services in respect of which— 
(i) any other document issued in relation to the 
supply shall be deemed to be a tax invoice; or 
(it) tax invoice may not be issued.”, 
Amendmentof 8. In section 51 of the Principal Act,— 
section 51. 
(i) for sub-section (3), the following sub-section shall be 
substituted, namely:— 
“(3) A certificate of tax deduction at source shall be issued in 
such form and in such manner as may be prescribed.”; 
(ii) sub-section (4) shall be omitted. 
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9, In section 122 of the Principal Act, after sub-section (1), the 
following sub-section shall be inserted, namely:— 
“(LA) Any person who retains the benefit of a transaction 
covered under clauses (i), (ii), (vii) or clause (ix) of sub-section 
(1) and at whose instance such transaction is conducted, shall be 
liable to a penalty of an amount equivalent to the tax evaded or 
input tax credit availed of or passed on.”. 
10. In section 132 of the Principal Act, in sub-section (1),— 
(i) for the words “Whoever commits any of the following 
offences”, the words “Whoever commits, or causes to commit and 
retain the benefits arising out of, any of the following offences’ shall 
be substituted; 
(ii) for clause (c), the following clause shall be substituted, 
namely:— 
“(¢) avails input tax credit using the invoice or bill referred to 
in clause (b) or fraudulently avails input tax credit without 
any invoice or bill;”; 
(iii) in clause (e), the words “, fraudulently avails input tax 
credit” shall be omitted. 
11. In section 140 of the Principal Act, with effect from the Ist day 
of July, 2017,— 
(i) in sub-section (1), after the words “existing law”, the words 
“within such time and” shall be inserted and shall be deemed to have 
been inserted; 
(ii) in sub-section (2), after the words “appointed day”, the words 
‘“vithin such time and” shall be inserted and shall be deemed to have 
been inserted; 
(iii) in sub-section (3), for the words “goods held in stock on the 
appointed day subject to”, the words “goods held in stock on the 
appointed day, within such time and in such manner as may be 
prescribed, subject to” shall be substituted and shall be deemcd to 
have been substituted; 
(iv) in sub-section (5), for the words “existing law”, the words 
“existing law, within such time and in such manner as may be 
prescribed” shall be substituted and shall be deemed to have been 
substituted; and 
(v) in sub-section (6), for the words “goods held in stock on the 
appointed day subject to”, the words “goods held in stock on the 
appointed day, within such time and in such manner as may be 
prescribed, subject to” shall be substituted and shall be deemed to 
have been substituted. 
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Amendment of 
section 122. 
Amendment of 
section 132. 
Amendment of 
section 140.
Insertion of new 
section 168A in 
Act 3 of 2017. 
Amendment of 
Section 172 
Amendment to 
Schedule H 
3 of 2017. 
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12. After section 168 of the Principal Act, the following secucn shall 
be inserted, namely: - 
“168A. Power of Government to extend time limit in special 
circumstances. 
(1) Notwithstanding anything contained in this Act, the Gevernment 
may, on the recommendations of the Council, by netiication, extend 
the time limit specified in, or prescribed or nvafied under this Act in 
respect of actions which cannot be completed or complied with due 
to force majeure. 
(2) The power to issue notification under sub-section (1) shall 
include the power to give retrospective effect to such notification 
from a date not earlier than the date of commencement of this Act. 
Explanation.— For the purposes of this section, the expression "force 
majeure” means a case of war, epidemic, flood, drought, fire, 
cyclone, earthquake or any other calamity caused by nature or 
otherwise affecting the implementation of any of the provisions of 
this Act.”. 
13. In section 172 of the Principal Act, in sub-section (1), in the 
proviso, for the words “three years”, the words “five years” shall be 
substituted. 
14. In Schedule II to the Principal Act, in paragraph 4, the words 
“whether or not for a consideration,” at both the places where they 
occur, shall be omitted and shall be deemed to have been omitted 
with effect from the 1* day of July, 2017. 
15. (1) Notwithstanding anything contained in the notification of the 
Government of Manipur, Secretariat: Finance Department 
(Expenditure section) Number 1/2017- State Tax (Rate), dated 28" 
June, 2017 published in the Manipur Gazette, Extraordinary, vide 
Number 110, dated the 29" June, 2017, issued by the State 
Government, on the recommendations of the Council, in exercise of 
the powers under sub-section (1) of section 9 of the Principal Act, 
2017,— 
(i) no state tax shall be levied or collected in respect of 
supply of fishmeal (falling under heading 2301), during the 
period commencing from the 1" day of July, 2017 and ending 
with the 30° day of September, 2019 (both days inclusive); 
(ii) state tax at the rate of six per cent. shall be levied or 
collected in respect of supply of pulley, wheels and other parts 
(falling under heading 8483) and used as parts of agricultural 
machinery (falling under headings 8432, 8433 and 8436), during 
the period commencing from the 1* day of July, 2017 and ending 
with the 31" day of December, 2018 (both days inclusive). 
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Retrospective 
exemption from, or 
levy or collection of, 
central tax in certain 
cases.
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(2) No refund shall be made of all such tax which has been 
collected, but which would not have been so collected, had sub- 
section (1) been in force at all material times. 
Manipur 16. (1) The Manipur Goods and Services Tax (Third Amendment) Repeal and 
iar prevent Second Ordinance, 2020 is hereby repealed. savings. 
(2) Notwithstanding such repeal, anything done or any action 
taken under the Principal Act, as amended by the Manipur Goods and 
Services Tax (Third Amendment) Second Ordinance, 2020, shall be 
deemed to have been done under the Principal Act, as amended by 
this Act. 
NUNGSHITOMBI ATHOKPAM, 
Secretary (Law), 
Government of Manipur. 
  Printed at the Directorate of Printing & Stationery, Government of Manipur/255-C/26-02-2021. 
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