Quick Summary
The Manipur Goods and Services Tax (Second Amendment) Act, 2025 has officially come into force after receiving the President's assent on December 10, 2025. Published in the Gazette of India by the Ministry of Law and Justice, the amendment introduces several important updates to the Manipur GST Act,
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FAQ :
The Act came into force on December 10, 2025, after receiving the President's assent.
Key changes include revised definitions, updated input tax credit provisions, the introduction of a track-and-trace system with unique identification marking, and stricter rules for credit notes and appeals.
A new Section 148A empowers the government to implement a track-and-trace mechanism for specified goods using unique identification markings, digital stamps, or other secure markings.
Non-compliance can result in a penalty of Rs 1 lakh or 10% of the tax involved, whichever is higher, under the newly inserted Section 122B.
Yes, appeal provisions have been tightened. In cases involving penalty-only orders, taxpayers must pre-deposit 10% of the penalty amount before filing an appeal.
No refund will be granted for taxes already collected on supplies that would have been exempt under the new provisions had they been effective earlier.
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