Seeks to amend Notification No. 4/2019 – State Tax (D), dated the 28th June, 2019 - 5/2019- State Tax (D) - Manipur SGST

GOVERNMENT OF MANIPUR DEPARTMENT OF TAXES Notification No. 5/2019- State Tax (D) Imphal, the 22nd August, 2019 No. TAX/4(53)/GST-NOTN/2016: In exercise of the powers conferred by section 168 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) read with sub-rule (5) of rule 61 of the Manipur Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following amendments in notification of the Department of Taxes, Government of Manipur, No.4/2019 State Tax (D), dated the 28th June, 2019, published in the Manipur Gazette, Extraordinary, vide number 96, dated the 1st July, 2019, namely: In the said notification, in the first paragraph, the following provisos shall be inserted, namely: Provided that the return in FORM GSTR-3B of the said rules for the month of July, 2019 shall be furnished electronically through the common portal, on or before the 22nd August, 2019: 2. This notification shall come into force with effect from the 20th day of August, 2019. (Jaspreet Kaur) Commissioner of Taxes Manipur