Amendment in Notification No. 06/2019-State Tax (Rate), dated the 29 March, 2019 - 03/2021 - State Tax (Rate) - Manipur SGST

GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Notification No. 03/2021 - State Tax (Rate) Imphal, the 2nd June, 2021 No. TAX/4(53)/GST-NOTN/2016 :- In exercise of the powers conferred by section 148 (f the Manipur Goods and Services Tax Act, 201.7 (3 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that It Is necessary In the public interest so to do, hereby makes the following amendments In the notification of the Government of Manipur, Secretariat: Finance Department (Expenditure Section), No. 06/2019-State Tax (Rate), dated the 29 March, 2019, published In the Manipur Gazette, Extraordinary, vide number 533, dated the 30 th March, 2019, namely - In the said notification, in the first paragraph,- (a) for the words in whose case the liability to , the words , who shall shall be substituted; (b) for the words shall arise on the date of issuance of completion certificate for the project, where required, by the competent authority or on its first occupation, whichever is earlier , the words in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority, or the date of its first occupation, whichever is earlier, falls shall be substituted. 2. This notification shall come into force with effect from the 2nd day of June, 2021. (Dr. Rajesh Kumar) Chief Secretary (Finance) Government of Manipur