The Government of Manipur on December 01, 2025, issued the Manipur Goods and Services Tax (Second Amendment) Bill, 2025 to further amend the Manipur Goods and Services Tax Act, 2017.
The following amendments have been stated:
• In section 12 of the principal Act,—
o sub-section (4) shall be omitted;
o in sub-section (5), for the words, brackets and figures “, sub-section (3) or sub-section (4),” the words, brackets and figure “or sub-section (3)” shall be substituted.
• In section 13 of the principal Act,—
o sub-section (4) shall be omitted;
o in sub-section (5), for the words, brackets and figures “, sub-section (3) or sub-section (4),” the words, brackets and figure “or sub-section (3)” shall be substituted.
• In section 17 of the principal Act, in sub-section (5), in clause (d),—
o for the words “plant or machinery”, the words “plant and machinery” shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2017;
o the Explanation shall be numbered as Explanation 1 thereof, and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely:—
‘Explanation 2.—For the purposes of clause (d), it is hereby clarified that notwithstanding anything to the contrary contained in any judgment, decree or order of any court, tribunal, or other authority, any reference to “plant or machinery” shall be construed and shall always be deemed to have been construed as a reference to “plant and machinery”;’.
• In section 20 of the principal Act, with effect from the 1st day of April, 2025,—
o in sub-section (1), after the word and figure “section 9”, the words, brackets and figures “of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017” shall be inserted and shall be deemed to have been inserted;
o in sub-section (2), after the word and figure “section 9”, the words, brackets and figures “of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017,” shall be inserted and shall be deemed to have been inserted.
• In section 107 of the principal Act, in sub-section (6), for the proviso, the following proviso shall be substituted, namely:—
“Provided that in case of any order demanding penalty without involving demand of any tax, no appeal shall be filed against such order unless a sum equal to ten per cent. of the said penalty has been paid by the appellant.”.
• In section 112 of the principal Act, in sub-section (8), the following proviso shall be inserted, namely:—
“Provided that in case of any order demanding penalty without involving demand of any tax, no appeal shall be filed against such order unless a sum equal to ten per cent. of the said penalty, in addition to the amount payable under the proviso to sub-section (6) of section 107 has been paid by the appellant.”.
• After section 122A of the principal Act, the following section shall be inserted, namely:—
“122B. Notwithstanding anything contained in this Act, where any person referred to in clause (b) of sub-section (1) of section 148A acts in contravention of the provisions of the said section, he shall, in addition to any penalty under Chapter XV or the provisions of this Chapter, be liable to pay a penalty equal to an amount of one lakh rupees or ten per cent. of the tax payable on such goods, whichever is higher.”.
• No refund shall be made of all such tax which has been collected, but which would not have been so collected, had section 14 been in force at all material times.
• The Manipur Goods and Services Tax (Second Amendment) Ordinance, 2025 is hereby repealed.
Save as otherwise provided in this Act, sections 2 to 5, 7 to 13 and 15 shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
[BILL No. 140 OF 2025]
