Manipur Goods and Services Tax (Eight Amendment) Rules, 2020. - 08/2020-State Tax (Rules) - Manipur SGST

GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Notification No. 08/2020-State Tax (Rules) Imphal, the 3 rd July, 2020 No. TAX/4(53)/GST-NOTN/2016: - In exercise of the power 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 (Eight Amendment) Rules, 2020. (2) They shall come into force from 1 st July, 2020 2. In the Manipur Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), for the rule 67A, the following rule shall be substituted, namely: - 67A. Manner of furnishing of return or details of outward supplies by short messaging service facility .- Notwithstanding anything contained In this Chapter, for a registered person who Is required to furnish a Nil return under section 39 in FORM GSTR 3B or a Nil details of outward supplies under section 37 In FORM GSTR-1 for a tax period, any reference to electronic furnishing shall include furnishing of the said return or the details of outward supplies through a short messaging service using the registered mobile number and the said return or the details of outward supplies shall be verified by a registered mobile number based One Time Password facility. Explanation. - For the purpose of this rule, a Nil return or Nil details of outward supplies shall mean a return under section 39 or details of outward supplies under section 37, for a tax period that has nil or no entry In all the Tables in FORM GSTR-3B or FORM GSTR-1 , as the case may be. . (Dr. Rajesh Kumar) Chief Secretary (Finance) Government of Manipur Note: The principal rules were published in the Gazette of Manipur, Extraordinary, vide notification No. 5/10/20 17-FD (TAX), dated the 22 nd June, 2017, published vide number 109, dated the 28th June, 2017 and last amended vide notification No. 07/2020 - State Tax (Rules), dated the 25th June, 2020, published vide Manipur Gazette Extraordinary number 75, dated the 29th June, 2020.