Seeks to extend dates of specified compliances in exercise of powers under section 168A of MGST Act - 26/2023-STATE TAX - Manipur SGST

GOVERNMENT OF MANIPUR SECRETARIAT : FINANCE DEPARTMENT (EXPENDITURE SECTION) NOTIFICATION NO. 26/2023-STATE TAX Imphal, the 3 rd January, 2024 No. TAX/4(53)/GST-NOTN/2026 : - In exercise of the powers conferred by section 168A of the Manipur. Goods and Services Tax Act, 2017 (3 of 2017) (hereinafter referred to as the said Act) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in partial modification of the notifications of the Government of Manipur, Secretariat: Finance Department (Expenditure Section), No. 17/2020 - State Tax, dated the 20th May, 2020, published in the Manipur Gazette, Extraordinary, vide number 26, dated the 21st May, 2020 and No. 07/2021 - State Tax, dated the 3rd May, 2021, published in the Manipur Gazette, Extraordinary, vide number 40, dated the 3rd May, 2021 and No. 09/2022-State Tax, dated the 7th July, 2022, published in the Manipur Gazette, Extraordinary, vide number 159, dated the 7th July, 2022 and No. 07/2023-State Tax, dated the 4th April, 2023, published in the Manipur Gazette, Extraordinary, vide number 8, dated the 4th April, 2023, the Government, on the recommendations of the Council, hereby, extends the time limit specified under sub- section (10) of section 73 for issuance of order under sub-section (9) of section 73 of the said Act, for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized, relating to the period as specified below, namely: (i) for the financial year 2018-19, up to the 30th day of April, 2024; (ii) for the financial year 2019-20, up to the 31 st day of August, 2024. DR. VINEET JOSHI, Chief Secretary (Finance), Government of Manipur.