The Government of Manipur on September 14, 2026, issued the Manipur Goods and Services Tax (Tenth Amendment) Act, 2026, to further amend the Manipur Goods and Services Tax Act, 2017.
The following has been stated:
• The amendment modifies Sections 15, 34 and 54. It provides that post-supply discounts may be excluded from the value of supply where the supplier issues a credit note and the recipient reverses the attributable input tax credit in accordance with Section 34.
• Section 34 is amended to specifically cover such discounts for issuance of credit notes.
• Section 54 is further amended to allow refund of unutilised input tax credit and clarify that the restriction on refund applications does not apply to tax paid on goods exported out of India with payment of tax.
[Notification No. – 2/13/2026-Leg/L]
