The Government of Manipur, on December 10, 2025, notified the Manipur Goods and Services Tax (Second Amendment) Act, 2025, further to amend the Manipur Goods and Services Tax Act, 2017.
The following has been stated: -
•The amendments to the Manipur GST Act, 2017 update several definitions, including expanding reverse-charge coverage to include IGST Act provisions and introducing new terms such as “local fund,” “municipal fund,” and “unique identification marking.”
•Time-of-supply rules under Sections 12 and 13 are streamlined by removing sub-section (4) and modifying sub-section (5).
•The term “plant or machinery” is replaced with “plant and machinery” retrospectively from July 01, 2017, with a clarificatory explanation.
•Section 20 is amended to extend reverse-charge applicability to IGST Act Sections 5(3) and 5(4) from April 01, 2025.
•Sections 34, 38, and 39 are revised to update credit-note conditions, replace “auto-generated statement” with “statement,” and allow returns to be filed subject to conditions and restrictions.
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.
The detailed notification is given in the document below.
[Notification No.: 57]
