Seeks to waive penalty payable for non-compliance of provisions of Notification No. 45/2020 - State Tax, dated the 30th November, 2020 - 03/2021 - State Tax - Manipur SGST

GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Notification No. 03/2021 - State Tax Imphal, the 31 st March, 2021 No. TAX/4(53)/GST-NOTN/2016 : - In exercise of the powers conferred by section 128 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 amendments in notification of the Government of Manipur, Secretariat: Finance Department (Expenditure Section), No. 45/2020 - State Tax, dated the 30 th November, 2020 published in the Manipur Gazette, Extraordinary vide number 280, dated the 2 nd December, 2020, namely:- In the said notification, - (i) in the first paragraph, for the figures, letters and words, 31 st day of March , the figures, letters and words 30 th day of June , shall be substituted; (ii) in the first paragraph, for the figures, letters and words, 01 st day of April , the figures, letters and words 1 st day of July , shall be substituted. (Dr. Rajesh Kumar) Chief Secretary (Finance) Government of Manipur