Manipur Goods and Services Tax (Ninth Amendment) Rules, 2020. - 09/2020 – State Tax (Rules) - Manipur SGST

GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Notification No. 09/2020 State Tax (Rules) Imphal, the 31st July, 2020 No. TAX/4(53)/GST-NOTN/2016: - In exercise of the powers conferred by section 164 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the State Government, on the recommendations of the Council, hereby makes the following rules further to amend the Manipur Goods and Services Tax Rules, 2017, namely: - 1. (1) These rules may be called the Manipur Goods and Services Tax (Ninth Amendment) Rules, 2020. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Manipur Goods and Services Tax Rules, 2017, for FORM GST INV-01 , the following form shall be substituted, namely:- FORM GST INV 1 ( See Rule 48) Format/Schema for e-Invoice Note 1 : Cardinality means whether reporting of the item(s) is mandatory or optional as explained below: 0..1: It means that reporting of item is optional and when reported, the same cannot be repeated. 1..1 : It means that reporting of item is mandatory but cannot be repeated. 1..n : It means that reporting of item is mandatory and can be repeated more than once. 0..n : It means that reporting of item is optional but can be repeated more than once if reported. For example, previous invoice reference is optional but if required one can mention many previous invoice references. Note 2 : Field specification Number (Max length: m, n) indicates m places before decimal point and n places after decimal point. For example, Number (Max length: 3,3) will have the format 999.999 (Dr. Rajesh Kumar) Additional Chief Secretary (Finance) Government of Manipur Note: The principal rules were published in the Gazette of Manipur, Extraordinary, vide notification No. 5/10/2017-FD (TAX), dated the 22nd June, 2017, published vide number 109, dated the 28th June, 2017 and last amended vide notification No. 08/2020 - State Tax (Rules), dated the 3rd July, 2020, published vide Manipur Gazette Extraordinary number 97, dated the 4th July, 2020.