Full Text
REGISTERED NO. DL-(N)04/0007/2003-25
The Gazette of India
CG-DL-E-11122025-268403
EXTRAORDINARY
PART II - Section 1
PUBLISHED BY AUTHORITY
No. 57] NEW DELHI, WEDNESDAY, DECEMBER 10, 2025/AGRAHAYANA 19, 1947 (SAKA)
Separate paging is given to this Part in order that it may be filed as a separate compilation.
MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 10th December, 2025/Agrahayana 19, 1947 (Saka)
The following Act of Parliament received the assent of the President on the
10th December, 2025 and is hereby published for general information:-
THE MANIPUR GOODS AND SERVICES TAX
(SECOND AMENDMENT) ACT, 2025
No. 33 OF 2025
[10th December, 2025.]
An Act further to amend the Manipur Goods and Services Tax Act, 2017.
BE it enacted by Parliament in the Seventy-sixth Year of the Republic of India as
follows:-
1. (1) This Act may be called the Manipur Goods and Services Tax (Second Amendment) Short title and
Act, 2025.
commencement.
(2) 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 GAZETTE OF INDIA EXTRAORDINARY
[PART II-
Amendment
of section 2.
2.In the Manipur Goods and Services Tax Act, 2017 (hereinafter referred to as
the principal Act), in section 2,—
(a) in clause (61), 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 with effect from the 1st day of April, 2025;
(b) in clause (69),—
(i) in sub-clause (c), for the words “management of a municipal or
local fund;", the words “management of a local fund or municipal fund."
shall be substituted;
(ii) after sub-clause (c), the following Explanation shall be inserted,
namely:-
'Explanation. For the purposes of this sub-clause,—
(a)"local fund" means any fund under the control or
management of an authority of a local self-government
established for discharging civic functions in relation to a
Panchayat area and vested by law with the powers to levy,
collect and appropriate any tax, duty, toll, cess or fee, by
whatever name called;
(b)"municipal fund” means any fund under the controlor
management of an authority of a local self-government
established for discharging civic functions in relation to a
Metropolitan area or Municipal area and vested by law with the
powers to levy, collect and appropriate any tax, duty, toll, cess
or fee, by whatever name called;';
(c) after clause (116), the following clause shall be inserted, namely:-
'(1164) "unique identification marking" means the unique identification
marking referred to in clause (b) of sub-section (2) of section 148A and
includes a digital stamp, digital mark or any other similar marking, which
is unique, secure and non-removable;'.
Amendment
of section 12.
3. In section 12 of the principal Act, —
(a) sub-section (4) shall be omitted;
(b) 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.
Amendment
of section 13.
4. In section 13 of the principal Act,—
(a) sub-section (4) shall be omitted;
(b) 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.
Amendment
of section 17.
5.In section 17 of the principal Act, in sub-section (5), in clause (d),—
(a) 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;
(b) the Explanation shall be numbered as Explanation 1 thereof, and after
Explanation 1 as so numbered, the following Explanation shall be inserted,
namely:-
Manipur Act 3
of 2017.
13 of 2017.
SEC. 1]
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3
'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";'.
6. In section 20 of the principal Act, with effect from the 1st day of April, 2025,—
(a) 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;
(b) 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.
Amendment
of section 20.
7. In section 34 of the principal Act, in sub-section (2), for the proviso, the following Amendment
proviso shall be substituted, namely:—
of section 34.
"Provided that no reduction in output tax liability of the supplier shall be permitted,
ifthe-
(i) input tax credit as is attributable to such a credit note, if availed, has not
been reversed by the recipient, where such recipient is a registered person; or
(ii) incidence of tax on such supply has been passed on to any other
person, in other cases.".
8. In section 38 of the principal Act, -
(a) in sub-section (1), for the words “an auto-generated statement", the words
"a statement" shall be substituted;
(b) in sub-section (2), —
(i) for the words "auto-generated statement under", the words"statement
referred in" shall be substituted;
(ii) in clause (a), the word "and" shall be omitted;
(iii) in clause (b), after the words "by the recipient,", the word “including"
shall be inserted;
(iv) after clause (b), the following clause shall be inserted, namely:-
"(c) such other details, as may be prescribed.”.
Amendment
of section 38.
9. In section 39 of the principal Act, in sub-section (1), for the words "and within such Amendment of
time", the words "within such time, and subject to such conditions and restrictions" shall be section 39.
substituted.
10. In section 107 of the principal Act, in sub-section (6), for the proviso, the following Amendment of
proviso shall be substituted, namely:-
section 107.
"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.".
THE GAZETTE OF INDIA EXTRAORDINARY
[PART II-
Amendment of
section 112.
11. 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.".
Insertion of
new section
122B.
Penalty for
failure to
comply with
track and trace
mechanism.
12. 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.”.
Insertion of
new section
148A.
Track and
trace
mechanism
for certain
goods.
13. After section 148 of the principal Act, the following section shall be inserted,
namely:-
"148A. (1) The Government may, on the recommendations of the Council, by
notification, specify-
(a) the goods;
(b) persons or class of persons who are in possession or deal with such
goods,
to which the provisions of this section shall apply.
(2) The Government may, in respect of the goods referred to inclause (a) of
sub-section (1),—
(a) provide a system for enabling affixation of unique identification marking
and for electronic storage and access of information contained therein, through
such persons, as may be prescribed; and
(b) prescribe the unique identification marking for such goods, including
the information to be recorded therein.
(3) The persons referred to in sub-section (1) shall-
(a) affix on the said goods or packages thereof, a unique identification
marking, containing such information and in such manner;
(b) furnish such information and details within such time and maintain
such records or documents, in such form and manner;
(c) furnish details of the machinery installed in the place of business of
manufacture of such goods, including the identification, capacity, duration of
operation and such other details or information, within such time and in such
form and manner;
(d) pay such amount in relation to the system referred to in
sub-section (2),
as may be prescribed.".
Amendment of
Schedule III.
14. In Schedule III to the principal Act, with effect from the 1st day of
July, 2017,-
(i) in paragraph 8, after clause (a), the following clause shall be inserted and
shall be deemed to have been inserted, namely:-
SEC. 1]
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5
"(aa) supply of goods warehoused in a Special Economic Zone or in a
Free Trade Warehousing Zone to any person before clearance for exports or to
the Domestic Tariff Area;";
(ii) in Explanation 2, after the words "For the purposes of", the words, brackets
and letter "clause (a) of" shall be inserted and shall be deemed to have been inserted;
(iii) after Explanation 2, the following Explanation shall be inserted and shall be
deemed to have been inserted, namely:-
‘Explanation 3. For the purposes of clause (aa), the expressions “Special
Economic Zone”, “Free Trade Warehousing Zone” and “Domestic Tariff Area"
shall have the same meanings as respectively assigned to them in section 2 of
the Special Economic Zones Act, 2005.'.
15. No refund shall be made of all such tax which has been collected, but which would No refund of
not have been so collected, had section 14 been in force at all material times. tax collected.
16. (1) The Manipur Goods and Services Tax (Second Amendment) Ordinance, 2025 is Repeal and
hereby repealed. savings.
(2) Notwithstanding such repeal, anything done or any action taken under the said
Ordinance shall be deemed to have been done or taken under the corresponding provisions
of this Act.
DR. RAJIV MANI,
Secretary to the Govt. of India.
UPLOADED BY THE MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DELHI-110002
AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI-110054.
MGIPMRND—382GI—10-12-2025.
KSHITIZ MOHAN
Digitally signed by KSHITIZ MOHAN Date: 2025.12.11 02:17:52 +05'30'